Indiana Court Decisions — Aug. 26-Sept. 8, 2021
Read Indiana appellate court decisions from the most recent reporting period.
Indiana Tax Court
Articles
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.
Indiana Court Decisions – July 29-Aug. 11, 2021
Read Indiana appellate court decisions from the most recent reporting period.
Tax dispute over JW Marriott headed for trial
A decade-old dispute over the assessment of Indianapolis’ largest hotel is headed for trial after the Indiana Tax Court declined to enter summary judgment for either the owner of the downtown JW Marriott or the Marion County assessor.
Heavy-hitter women judges to be honored at ISBA 19th Amendment event
Past and present female judges from across the state will gather this month at an Indiana State Bar Association event to reflect on the history and significance of the 19th Amendment.
Hamilton County property owner’s suit over fire stations belongs in plenary courts, tax court rules
A Clay Township property owner who attempted and failed to have his day in court with a Hamilton County Superior Court and then with the Indiana Tax Court could not convince either that they had subject matter jurisdiction in his case seeking relief from increased taxes.
Indiana Court Decisions – June 17-30, 2021
Read Indiana appellate court decisions from the most recent reporting period.
Tax Court denies exemption to owners of lakefront property partially controlled by feds
A lakefront property owner who claimed the government’s partial use of her land entitled her to a property tax exemption failed in her bid for relief at the Indiana Tax Court.
Express Scripts doesn’t get Hoosier income from selling prescription drugs, Tax Court rules
The court found the company receives its Indiana income from the provision of services and not from selling prescription drugs.
HOA tax refund dispute to stay in trial court for now, COA rules
Despite being based in Indiana tax law, a motion to compel Marion County taxing officials to rule on refund requests by two homeowners associations must continue in trial court until a final determination on the refunds is reached.
Tax Court allows motor carriers’ refund case to proceed
Three motor carriers can proceed with their claims for a tax refund from the state, the Indiana Tax Court has ruled.
Tax Court remands valuation of Elkhart property
The Indiana Board of Tax Review must revisit its valuations of land owned by a northern Indiana manufacturer, the Indiana Tax Court has ruled.
Rush scraps live State of the Judiciary, will offer video message due to COVID-19
The annual State of the Judiciary address will not be delivered in person to the Indiana General Assembly this year due to COVID-19, the Indiana Supreme Court has announced. Instead, Indiana Chief Justice Loretta Rush will submit a written report and video message.
Courts not seeking more funds in 2021
Given the economic toll the COVID-19 pandemic has taken on Indiana’s budget, the Indiana Supreme Court is not requesting additional funding in the next biennial budget that will be drafted during the 2021 Legislative session. Instead, the court is asking the General Assembly to keep funding steady and has reverted funds to the state through pandemic-related savings.
Tax Court affirms assessment of Boone County Meijer store
The Indiana Tax Court has affirmed a final determination rendered by the Indiana Board of Tax Review for a Boone County Meijer store that increased its assessed value over four years.
Indiana courts’ minimum senior judge service days doubled for 2021
The minimum number of court senior judge service days for the upcoming year has been doubled from 15 to 30, and courts are encouraged to use senior judges to assist during the current COVID-19 pandemic, the Indiana Supreme Court announced in a Wednesday order.
Tax Court sinks claim for research credit
Arguments made by a custom boat builder along the Ohio River failed to float in a case of first impression after the Indiana Tax Court found the company did not qualify for the state’s research expense tax credit.
Tax Court affirms, remands in real property dispute over Hobart shopping mall
The Indiana Tax Court has partially affirmed and remanded a final determination from the Indiana Board of Tax Review for a longtime northern Indiana shopping mall.
Tax Court upholds 2018 assessment of Jackson Co. property
Jackson County homeowners who claimed to be victims of an abusive tax assessment system could not convince the Indiana Tax Court that a 2018 valuation of their home was incorrect.