Tax Court affirms racquet club assessments
The Indiana Tax Court affirmed 2002 property tax assessments of the Indianapolis Racquet Club Thursday.
Tax Issues
Articles
COA: Auditor complied with notice statutes in tax sale
The Indiana Court of Appeals affirmed a 2013 order by a trial court that tax sale deeds be issued, agreeing that the Marion County auditor complied with the statutes dealing with notices surrounding tax sales.
Payment of ‘ad valorem’ taxes sustain ownership in mineral interest
Reversing the trial court’s ruling, the Indiana Court of Appeals concluded that a woman’s payment of “ad valorem” taxes on a mineral interest in Posey County prevented the lapse of her partial ownership.
Court upholds property tax assessments of Kokomo Mall
The Indiana Tax Court Wednesday affirmed the decision by the state Board of Tax Review to reduce Kokomo Mall LLC’s commercial property assessments for the 2007-2009 tax years.
COA: Questions remain whether proper notice given after tax sale
The Indiana Court of Appeals, citing several questions of fact in a case involving a tax sale, affirmed denial of summary judgment for a mortgagee that sought to set aside the issuance of a tax deed.
Legal snags kill Community-Eskenazi hospital merger
Community Health Network and Eskenazi Health quietly called off their engagement months ago, when they found out federal laws effectively prohibited their marriage.
Nonprofit unable to prove it is entitled to charitable tax exemption
The Indiana Tax Court Friday upheld the decision to deny a charitable purposes exemption for the 2006 tax year to a Bartholomew County nonprofit that provides housing for low-income residents. The court agreed the nonprofit failed to show that its rental properties qualified for the exemption under I.C. 6-1.1-10-16.
Tax Court affirms 2006 assessment appealed pro se
Although sympathetic to a mother and daughter’s plight, the Indiana Tax Court affirmed the 2006 assessment of a downtown Indianapolis condominium. The judge pointed out that pro se litigants are held to the same standards as licensed attorneys.
Court affirms Steuben County couple’s 2006 real property assessment
A Steuben County couple could not convince the Indiana Tax Court to find that the $292,800 land assessment of their residential property in 2006 was too high.
Judge upholds 2009 tax year exemption
The Indiana Tax Court rejected the Hamilton County assessor’s claim that a for-profit limited liability company created to purchase office space for its nonprofit tissue donation company should not qualify for a charitable purposes exemption for the 2009 tax year.
Tax Court: Company creates new tool, entitled to exemption
The Indiana Tax Court has ruled in favor of a Hammond company in its attempt to exempt certain equipment from the state’s sales and use taxes.
Judge rejects petitioners’ requests to prevent tax collection
Because petitioners seeking to enjoin the collection of tax filed their petitions before an original tax appeal was initiated, the Indiana Tax Court granted Marion County’s motions to dismiss.
Man lacks standing to pursue cause of actions in failed home purchase
The Indiana Court of Appeals affirmed that the underwriter of title insurance stands in the shoes of its insureds, so a man suing several entities over a failed home purchase lacks standing to pursue his causes of action.
Company fails to prove it is entitled to legal relief on 2 claims
The Indiana Tax Court Wednesday agreed with the Indiana Department of State Revenue that two claims made by a company appealing its tax liability should be dismissed because legal relief cannot be granted.
Gambler scores partial victory before Tax Court
The Indiana Tax Court Thursday granted an alleged professional gambler’s motion to compel the Department of State Revenue to comply with nearly all of his discovery requests in his quest to deduct certain business expenses.
Judge: Assessor waived objection
The Indiana Tax Court denied the Jefferson County assessor’s request that a couple’s appeal of the assessment of their residential real property be dismissed, finding the assessor waived her objection to the timeliness of the couple’s administrative record request.
Law firms fight ‘onerous’ proposed tax change
Lawyers representing Indiana’s legal profession are heading to Washington, D.C., with a message for their congressional delegations – kill a proposal that would change the way many law firms report income-tax obligations.
Wine bar’s programmable cards not subject to tax exemption
An Indianapolis wine bar’s programmable cards that customers purchase to dispense samples are not subject to resale tax exemption, the Indiana Tax Court ruled Monday.
Court upholds denial of tax exemptions
The Indiana Tax Court Tuesday ruled that the state Board of Tax Review did not err when it determined a nonprofit in Mooresville was not entitled to either a fraternal beneficiary association exemption or a charitable purposes exemption for the 2006 tax year.
COA: Buyer complied with notice statutes for obtaining tax deed
Noting that the parties and trial court did not follow the established procedures to set aside a tax deed, the Indiana Court of Appeals held that the court erred in finding a buyer’s notices sent certified mail were statutorily deficient. The notices did not request return receipt.