The Indiana Supreme Court has relaxed deadlines and suspsended in-person filing for matters in the Indiana Tax Court, granting emergency relief amid the coronavirus pandemic.
Read Indiana appellate decisions from the most recent reporting period.
An Evansville temporary inpatient rehab center is not considered to be either a long-term care property or a residential property, the Indiana Tax Court affirmed Tuesday. As such, the property owner’s tax liability was required to be computed using the 3% property tax cap.
A property owner could not convince the Indiana Tax Court that because its business offered rooms for extended stays, the property should be classified as residential and subjected to the lower 2% tax cap credit.
The city of Fort Wayne is entitled to tax revenues for providing fire protection services to annexed land in Allen County, but past revenues will stay with the original fire protection district that served the area before the annexation, the Indiana Court of Appeals ruled Friday. A dissenting judge, however, questioned whether the case should have proceeded in the Indiana Tax Court instead.
The Indiana Tax Court has reversed an Indiana Board of Tax Review’s final determination, answering the dispositive issue of whether an assessor should have capped a homeowner’s 2013 property tax liability at 1% instead of 2% of her property’s gross assessed value.
The Indiana Court of Appeals has dismissed motions brought by two homeowners associations, finding the Marion Superior Court cannot order the county treasurer to refund the associations for overpayment of taxes.
A lakeshore property owner in northern Indiana was unable to convince the Indiana Tax Court on Wednesday that an abuse of discretion took place when his vacant lot was assessed at a higher rate than he had hoped.
Read Indiana appellate court decisions from the most recent reporting period.
A CVS pharmacy store in Elkhart could not persuade the Indiana Tax Court to rule in its favor in an appeal of the Indiana Board of Tax Review’s final determination of its property value.
A tenant leasing 31,000 square feet for the operation of five restaurants on the ground level of a parking garage owned by the city of Indianapolis found the Indiana Tax Court had no appetite for the argument that the lease included only the building and not the land underneath.
Read Indiana appeallte court decisions from the most recent reporting period.
Valuations of a Merrillville Kohl’s store have been reversed after the Indiana Tax Court found error in a state board’s analysis.
The Indiana Tax Court has affirmed the denial of a Catholic nonprofit organization’s request for charitable tax exemption on a medical center it owns, finding none of its provided evidence supported its request.
The Indiana Tax Court has granted summary judgment to a real estate company after finding it was entitled to a refund of money levied out of its bank account by the Indiana State Department of Revenue.
The Indiana Tax Court has affirmed an Indiana Board of Tax Review’s final determination that a Madison County nonprofit military museum does not qualify for an educational purposes exemption, though the court did find a charitable exemption is applicable.
The Indiana Tax Court on Monday reversed an Indiana Board of Tax Review’s final determination that concluded a low-income apartment complex owner failed to prove it qualified for a charitable purposes exemption.
Read Indiana appellate decisions from the most recent reporting period.
The Indiana Supreme Court has released its annual report, revealing details from the 870 cases it reviewed during the past fiscal year, as well updates on its attempts to address Indiana’s opioid crisis, and its milestones of certifying 100 problem-solving courts and wrapping up the rollout of statewide electronic filing.
The Marion County Assessor has lost a second attempt to dismiss Rolls-Royce’s appeal of its property tax assessments over a period of several years for a near-southwest side Indianapolis plant.