Indiana Court Decisions – June 4–17, 2020
Read Indiana appellate court decisions from the most recent reporting period.
Indiana Tax Court
Articles
COVID-19 relief in Indiana appellate courts extended
Relief from deadlines in court cases affected by the coronavirus pandemic has been extended by a joint order of the Indiana Supreme Court and the Indiana Court of Appeals issued Friday.
Indiana Court Decisions — May 20-June 3, 2020
Read Indiana appellate court decisions from the most recent reporting period.
Lack of jurisdiction leads to Tax Court dismissal
A jurisdictional barrier has led the Indiana Tax Court to dismiss a case brought by a religious nonprofit.
Tax board ‘acted contrary to law’ by not dismissing CVS valuation appeals
CVS’ voluntary dismissal of two Lake County property tax assessment appeals should have been granted, the Indiana Tax Court ruled Friday, ordering the Indiana Board of Tax Review to dismiss the cases and reinstate original assessed valuations for a span of years for drugstores in Hobart and Schererville.
Indiana Supreme Court suspends filing by personal delivery through May 4
The Indiana Supreme Court announced Tuesday that filing pursuant to Appellate Rule 23(A)(1) by personal delivery to the clerk of courts or the rotunda filing drop box is now suspended through May 4.
Indiana Tax Court deadlines relaxed, in-person filing halted due to pandemic
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.
Indiana Court decisions – Feb. 27-March 11, 2020
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Tax Court affirms Evansville rehab center falls under 3% tax cap
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.
Tax Court: Length of stay does not change character of hotel
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.
Fort Wayne gets future fire tax revenues for annexed area, divided COA rules
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.
Reversal: Tax liability can’t exceed 1% of property’s gross assessed value
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.
HOA fight for tax refunds can’t be heard due to lack of jurisdiction
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.
Tax Court affirms lakeshore property assessment
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.
Indiana Court decisions – Nov. 20-Dec. 4, 2019
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Tax Court upholds Elkhart CVS store assessment
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.
Tax Court finds assessment properly included land
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.
Indiana Court Decisions – Nov. 7-19, 2019
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Tax Court reverses valuations of Merrillville Kohl’s property
Valuations of a Merrillville Kohl’s store have been reversed after the Indiana Tax Court found error in a state board’s analysis.
Tax Court denies charitable tax exemptions for medical center
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.