Tax Court affirms for iron company in Kosciuscko County dispute
The Indiana Tax Court has affirmed the Indiana Board of Tax Review’s final determination that an iron company’s 2017 personal property tax assessment was final.
Indiana Tax Court
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Tax Court affirms reduced assessment of Grant County golf course property
The Indiana Tax Court has affirmed the Indiana Board of Tax Review’s final determination that reduced the assessment of a Grant County couple’s golf course land. The court could find no basis to find for the county assessor on appeal.
COA rules for Lake County in tax deduction dispute
The Indiana Court of Appeals has ruled in favor of Lake County’s auditor in a tax deduction dispute after finding that the trial court that granted the county summary judgment lacked subject matter jurisdiction.
Fall 2020 Indiana bar admission ceremony to be held virtually
For the second time this year, new Indiana attorneys will be taking their oaths via videoconference during the Fall 2020 Bar Admission Ceremony, the Indiana Supreme Court has announced.
Tax Court partially reverses tax board’s dismissal of HOAs’ common area claims
A final decision by the Indiana Board of Tax Review that dismissed claims from three homeowners associations was partially reversed by the Indiana Tax Court in a Monday decision.
Affordable housing nonprofit qualifies for charitable tax exemption, Tax Court says
A Columbus-based affordable housing nonprofit qualifies for charitable purposes exemptions for several years of its operation, the Indiana Tax Court ruled on Monday, rejecting arguments posed by the Bartholomew County assessor.
Supreme Court expected to rule on Trump tax records Thursday
The Supreme Court is expected to rule Thursday on whether Congress and the Manhattan district attorney can see President Donald Trump’s taxes and other financial records that the president has fought hard to keep private.
Indiana Court Decisions – June 4–17, 2020
Read Indiana appellate court decisions from the most recent reporting period.
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
Read Indiana appellate decisions from the most recent reporting period.
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.