Indiana Court Decisions – April 21-May 4, 2022
Read Indiana appellate court decisions from the most recent reporting period.
Indiana Tax Court
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Web Exclusive: Women appellate judges widen the road for future judiciary
Indiana’s women appellate judges gathered for a celebration at an Indiana State Bar Association event last month to reflect on the history and significance of the 19th Amendment’s 100th anniversary.
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Web exclusive: Judges, lawyers invest time in hobbies under stay-at-home orders
Extra hours away from the outside world because of stay-at-home orders offered Indiana’s judges and attorneys at least one positive thing during the coronavirus-pandemic – time. Whether spending time with family or using quiet moments of solitude to revive rusty creative skills, many legal professionals are finding the joy and peace of everyday tasks in the midst of uncertain times.
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Articles
Tax Court dismisses law firm’s appeal for lack of jurisdiction
The Indiana Tax Court has dismissed an appeal from an Indianapolis law office that was ordered to pay an outstanding liability after it mislabeled withholding tax returns in 2021, finding the court lacked jurisdiction in the case.
Tax Court affirms Indiana Board order to reclassify Porter County couple’s land as agricultural
The Indiana Tax Court has affirmed a ruling on the assessment of a Porter County couples’ property, finding that their attempts to secure additional retroactive relief would provide them with an “end run” around the established rules of procedure for challenging the correctness of assessments.
Columbus car dealership secures Tax Court reversal on base rate application concerns
The Indiana Tax Court has reversed for a Columbus car dealership after finding that three appeals it filed regarding errors in the assessments of its property between 2016 and 2018 presented questions about the objective application of an already-determined base rate prescribed by a land order.
Tax Court reverses assessment because of possible ‘math error’
Finding a math error is objective rather than subjective, the Indiana Tax Court has revived the appeal of a property owner who argued the Bartholomew County assessor calculated his property tax assessment using the wrong base rate.
Tax exemption for Indy neighborhood’s ‘green space’ upheld
A green space in an Indianapolis residential subdivision should have received a common area property tax exemption for the 2016 and 2017 tax years, the Indiana Tax Court has affirmed.
Tax Court: Racetrack’s 2020 tax assessment upheld after failure to appear
A man who failed to appear at two telephonic hearings for the appeal of his racetrack’s 2020 property tax assessment did not convince the Indiana Tax Court that a final determination against him should be overturned.
Tax Court: Mass Ave building can keep charitable purposes exemption for 2010 tax year
A seven-story, mixed-use development that makes up a large chunk of Indianapolis’ Massachusetts Avenue can keep its charitable exemption for the 2010 tax year despite opposition from the Marion County assessor, the Indiana Tax Court has ruled.
Tax Court affirms, reverses in property tax disputes with ingredient provider
An American multinational ingredient provider that ran into trouble with the Indiana Board of Tax Review has secured a reversal from the Indiana Tax Court for its personal property taxes for the 2012 and 2013 tax years. However, it wasn’t as successful in its request for a refund after finding it overpaid for the 2011 tax year.
Tax Court reverses for property owner in homestead deduction, tax cap dispute
An Indianapolis homeowner’s carriage house and detached garage are eligible for the standard homestead deduction and a 1% property tax cap, the Indiana Tax Court ruled in a Wednesday reversal, despite the Indiana Board of Tax Review’s decision to the contrary.
Supreme Court appoints senior judges, sets minimum service days
The Indiana Supreme Court has reverted the numbers of days state courts may utilize senior judges back to pre-pandemic levels, but jurisdictions are allowed to seek additional days to help with case backlogs.
Tax Court reverts Hobart mall’s property tax assessments, finds neither party met burden of proof
Neither an assessor nor a longtime northern Indiana shopping mall met their burdens of proof in an appeal contesting tax assessments of the mall’s property for 2015 and 2016, the Indiana Tax Court concluded, ordering for the assessments to revert back to their 2010 value.
Tax Court affirms Kohl’s reduction on property assessments
A Kohl’s department store will be allowed to keep the markdown on its property taxes after the Indiana Tax Court ruled the Marion County assessor failed to present a convincing argument or evidence for why the original assessment amounts should be charged.
Indiana Court Decisions – Sept. 9-22, 2021
Read Indiana appellate court decisions from the most recent reporting period.
High court rules for Hobart mall in tax dispute, lowers tax assessments
A longtime northern Indiana shopping mall won a victory at the Indiana Supreme Court on Tuesday when the justices ordered the reinstatement of a tax assessment that is tens of millions less than the assessed values upheld by the Indiana Tax Court.
Tax Court affirms Indiana Board’s final determination of fast-food facility valuation after renovations
A Shelbyville fast-food restaurant owner has not prevailed in an appeal before the Indiana Tax Court after challenging the 2019 assessment of their more than 30-year-old restaurant building following hundreds of thousands of dollars in renovations.
Tax Court reverses for Indy law firm in taxpayer refund dispute
An Indianapolis law firm has secured a reversal from the Indiana Tax Court after the Indiana Board of Tax Review was found to have erred in declining to accept as true factual allegations that the firm was the taxpayer who paid property taxes on property it purchased.
Indiana Court Decisions — Aug. 26-Sept. 8, 2021
Read Indiana appellate court decisions from the most recent reporting period.
Tax Court reverses grant of homestead deduction to couple owning property in Indiana, Illinois
A Monroe County couple is not entitled to claim homestead deductions on both their Illinois and Indiana homes, which they had done for several years after moving to Indiana, the Indiana Tax Court has ruled.
Justices find defunct tax appeal forms proper in HOA common area dispute
A dispute involving the use of a now-defunct tax appeal form challenging assessments to three Marion County homeowners’ associations common areas over several years was partially reversed by the Indiana Supreme Court on Thursday.