Rolls-Royce property tax appeal moves forward
The Marion County Assessor has lost a second attempt to dismiss Rolls-Royce’s appeal of its property tax assessments over a period of several years for a near-southwest side Indianapolis plant.
Judge Martha Wentworth
Articles
Tax Court affirms business center’s voluntary withdrawal of property tax appeal
An objection to an Indianapolis business center’s voluntary withdrawal of its property tax appeal was not improperly overruled, the Indiana Tax Court ruled Monday.
Tax Court has jurisdiction in riverboat casino case, judge affirms
Arguments about who has jurisdiction in an Indiana riverboat casino case ended Thursday with a ruling that the Indiana Tax Court has retained jurisdiction over the case.
Tax Court reverses denial of Goshen library budget for $60 overage
The Indiana Tax court has reversed a decision that cut a Northern Indiana public library’s funding after it was found to be $60 over budget for the 2018 tax year. The tax court ruled the Department of Local Government Finance abused its discretion in its decision.
Tax Court remands for revaluation of shopping center
Capitalization rates determined by the Indiana Board of Tax Review for an Anderson shopping center were found to be improper by the Indiana Tax Court and were thus reversed Wednesday.
New lawyers advised they cannot achieve success by themselves
As the newest group of Indiana attorneys raised their right hands and took their admission oaths Tuesday, they were reminded that just as they needed to achieve this success, they will continue through their careers to need a little help from their friends. The 120 individuals who passed the February 2019 Indiana Bar Exam were admitted to the Indiana Supreme Court as well as the Northern and Southern Indiana District Courts.
Tax Court affirms $2.12 million assessment of Anderson Wigwam
Anderson Wigwam high school basketball arena owners have lost their appeal of a final determination upholding the assessment of its real property for the 2015 tax year at more than $2 million.
Tax Court: JW Marriott’s appeal in 8-year-old assessment case premature
The owner of the downtown Indianapolis JW Marriott Hotel prematurely appealed its 2010 real property assessment with the Indiana Tax Court because a lower reviewing authority had not yet been given its full statutory time to review the matter, the Indiana Tax Court ruled Friday.
Tax Court: Scanty evidence fails to lower property value
The Indiana Tax Court affirmed an Indiana Board of Tax Review’s determination that evidence presented to reduce a property’s assessment of improvements was not probative of the property’s 2016 market value-in-use.
Internal, external process changes increase Tax Court efficiency, slash case filings
At the end of 2016, there were 101 cases still pending before the Indiana Tax Court, the lowest number pending on Dec. 31 since Judge Martha Wentworth ascended to the bench in 2011. But by the end of 2017, that number had fallen to just 17 pending cases — an 83 percent decrease.
Insurance company entitled to full refund on taxes paid in Texas
The Indiana Department of State Revenue must reimburse an Indianapolis insurance company the full amount of use tax it paid in Texas after the Indiana Tax Court ruled Friday that the tax the company paid in Texas qualifies for a credit under Indiana statute.
Tax Court affirms board’s valuations of Bloomington CVS store
In a case involving the same litigants, attorneys and issues previously raised by the Monroe County assessor and CVS corporation, the Indiana Tax Court has affirmed the Indiana Board of Tax Review’s final determination as to the assessed value of a CVS store in Bloomington.
Tax Court returns to IU Maurer for hearing in new CVS case
The Indiana Tax Court will return to Bloomington this week to hear another case involving the Monroe County Assessor and the CVS Corporation.
Company must pay sales tax on electricity, freezer equipment
An Indiana food storage warehouse must pay sales tax on electricity and freezer equipment it purchased because such purchases are not used in the production of new, marketable goods, Indiana Tax Court Judge Martha Wentworth ruled Wednesday.
Metal processor entitled to equipment, consumption exemptions
The Indiana Tax Court found Wednesday that an Illinois corporation that processes scrap steel is entitled to two exemptions under Indiana Code related to its sales and use taxes owed.
Tax court: Fees not subject to utility receipt tax
The Indiana Tax Court found a utility’s nontaxable connection fees were separated from taxable receipts on its returns and were therefore not subject to Indiana’s utility receipt tax.
Man again wins tax claim in part; full decision awaits
Nick Popovich’s ongoing saga with the Indiana Tax Court continued Thursday as he again won a partial victory against the Indiana Department of State Revenue.
Man, IRS win split Tax Court decisions
The Indiana Tax Court ruled Nick Popovich should get $24,963 for successfully prosecuting his first motion to compel against the Indiana Department of Revenue, but ruled the Department of Revenue should get $5,175.25 in court fees for successfully defending Popovich’s second motion to compel.
The changing face of the judiciary
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Indiana Chief Justice Loretta Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as the opportunities and challenges today’s courts and lawyers face.
Online Extra: Judicial Roundtable 2014
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as opportunities and challenges today’s courts and lawyers face.