Articles

Assessor waived objection to untimely filing of record

The Indiana Tax Court on Friday determined that a northern Indiana assessor’s office waived its objection to a late-filed certified administrative record in a tax appeal, ruling that an objection must be made before the merits of a case have been furthered.

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Tax Court stands by lower assessment basis for big-box store

Indiana Tax Court rejected a county assessor’s appeal of the slashed assessed valuation of a department store, forcefully affirming that large retailers may base their assessments on the sale prices of similar vacant or “dark” retail store properties.

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State revenue department bound by 1998 ruling

The Indiana Department of State Revenue should have granted a medical equipment company’s request for a sales tax refund, the Indiana Tax Court ruled, finding the department is bound by its published ruling interpreting the exemption at issue.

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Vendor, Department of Revenue win partial victories on sales tax case

The Indiana Department of Revenue and a company that sold food through vending machines and its cafeteria both were victorious in Indiana Tax Court Thursday on the issue of whether all of the company’s vending machine sales and cafeteria sales are subject to sales tax and negligence penalties.

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