Tax Court stands by its original decision
Reiterating the relationship between exclusion and consumption exemption, the Indiana Tax Court upheld its earlier ruling exempting Aztec Partners LLC from paying sales tax on the electricity it used.
Indiana Tax Court
Articles
Tax Court: IndyGo appeal of $800,000 budget cut may proceed
IndyGo received the green light to proceed with a Tax Court appeal of about $800,000 in budget cuts the state ordered for the public transportation service in 2012.
Convenience stores win one, lose one in property assessment battle
In a pair of decisions, the Indiana Tax Court has upheld two rulings that found different valuations for the same property.
Use tax on out-of-state vehicle purchases upheld
A tree service properly paid Indiana use tax on its commercial vehicle purchases made outside the state, and imposition of those taxes did not violate the Commerce Clause, the Indiana Tax Court ruled Tuesday.
Electricity used by Qdoba restaurants in food prep not taxable, court holds
The Indiana Tax Court has ruled in favor of a company that operates 19 Qdoba Mexican restaurants in Indiana on its request that electricity used to power certain equipment is not subject to Indiana sales tax.
Homeowners association loses appeal of assessments
Finding that an Indianapolis homeowners association did not make any cognizable claims using the Form 133 appeal procedure to appeal assessments on its common area land, the Indiana Tax Court affirmed the dismissal of its petitions to correct error.
Court declines to rule on constitutionality of statute as it relates to auditors
Because the Marion County auditor does not have statutory or common law standing to appeal a property tax assessment board of appeals’ decision under Indiana Code 6-1.1-15-12 to the Indiana Tax Court, its judge, Martha Wentworth, held that the constitutional challenge raised regarding the statute will have to be decided another day.
Tax Court affirms Zionsville office assessment
The Indiana Tax Court on Thursday affirmed the real estate assessment of an office building on Zionsville’s Main Street in Boone County.
Tax Court: Assessor did not comport with notice requirements for back taxes
Although the Grant County assessor was authorized to assess two subject properties under I.C. 6-1.1-9-1, which allows for retroactive assessment, the assessor did not give the taxpayer sufficient notice of certain assessments, the Indiana Tax Court ruled Tuesday.
Jury is out on Indiana Tax Court
The Indiana Supreme Court on April 20 appointed a task force to study the work volume, operations and performance of Indiana’s Tax Court, created in 1986 by the Legislature to remove the intricate tax cases from state trial courts.
Appellate court records make switch to Odyssey May 4
Beginning next week, basic case information on appeals before the Indiana Supreme Court and Court of Appeals will be available to the public through the Odyssey docket. The Indiana Tax Court made the switch in December.
County can’t raise tax to fund emergency expenses
The Indiana Tax Court affirmed the decision by the Department of Local Government Finance to deny the Clark County Board of Commissioners’ request to increase the county’s Cumulative Capital Development Fund tax rate for the 2012 budget year. The county sought the additional funds for a rainy day fund and to cover unexpected emergency costs.
Tax Court panel to review resources, performance
The Indiana Supreme Court Monday announced the establishment of a task force to review the Tax Court’s operations.
Tax Court affirms ruling in favor of KinderCare on educational exemption
The Indiana Board of Tax Review did not err when it determined property on which a KinderCare Learning Center sits qualified for an educational purposes exemption for the 2009 tax year, the Indiana Tax Court ruled Wednesday.
Tax Court affirms denial of exemptions on lake property
A Lake Wawasee homeowners association failed to persuade the Indiana Tax Court to overturn Board of Tax Review denials of exemptions for waterfront property it claimed was maintained to retain and preserve the natural characteristics of land and water.
Tanker trailer manufacturer not entitled to sales tax refund on rehabbed tankers
A Delphi company that makes cryogenic tanker trailers as well as repairs and rehabilitates used ones could not convince the Indiana Tax Court that it should be entitled to a refund on the utilities it used to rehab used tankers.
Judge orders revenue department to produce handwritten notes
Two pages of handwritten notes prepared by an Indiana Department of State Revenue employee must be turned over to an Illinois company challenging the denial of four refund claims, the Indiana Tax Court held Friday.
Court dismisses 11 property tax exemption appeals for lack of jurisdiction
Indiana Tax Judge Martha Wentworth dismissed the challenges brought by 11 cooperatives regarding the Indiana Board of Tax Review’s denial of their appeals after their property tax exemptions were revoked. The judge found the court lacks subject matter jurisdiction to hear the cases.
Tax Court: Alleged puppy mill owner wrongly denied refund
The Indiana Department of Revenue improperly denied a refund of the value of 240 dogs seized by the state from an alleged Harrison County puppy mill, the Indiana Tax Court ruled Dec. 31.
‘Second haircut’ nixed by tax court
A finance company that purchased car loans at a discounted price is entitled to recoup all the sales tax on the loans which have since gone into default.