A Deluge of Dismissals:  Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

A Deluge of Dismissals: Indiana Tax Court dismisses 11 property tax exemption appeals for lack of jurisdiction

When it rains, it pours.  On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction. Exempt today, gone tomorrow. The appeals involved the same basic facts.  Taxpayers owned multi-family cooperative apartment complexes, which served …

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Department of Revenue barks up the wrong tree (again):  Indiana Tax Court allows claim for compensatory damages to proceed

Department of Revenue barks up the wrong tree (again): Indiana Tax Court allows claim for compensatory damages to proceed

  In its final ruling of 2014, the Indiana Tax Court held that the Department of Revenue could not wrongly confiscate a taxpayer’s inventory, sell the inventory for pennies on the dollar, and avoid a refund by arguing the Court lacked jurisdiction to hear the claim.  The Court in Garwood v. Indiana …

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Indiana Tax Court Finds Use of Appraisals Strategic, Not Mandatory

Indiana Tax Court Finds Use of Appraisals Strategic, Not Mandatory

The Indiana Tax Court recently reiterated its rules regarding the deference it gives to Indiana Board of Tax Review (IBTR) decisions, as well as clarifying how appraisal evidence is used.  In Howard County Assessor v. Kokomo Mall LLC, 14 N.E.3d 895 (Ind. Tax Ct. 2014), the Assessor appealed a decision of the IBTR …

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It’s Reassessment Time in Indiana. Can the Tax Assessor Waltz into Your Home or Business?

It’s Reassessment Time in Indiana. Can the Tax Assessor Waltz into Your Home or Business?

Not under the U.S. Constitution.  However, the chapter of Indiana’s property tax code addressing real property assessment provides that a county assessor or authorized representative “may, after first making known the assessor’s or representative’s intention to the owner or occupant, enter and fully …

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Avoiding ‘Deja Vu 2′ In High Court CSX Tax Case

Avoiding ‘Deja Vu 2′ In High Court CSX Tax Case

The following post was originally published by Law360 on December 18, 2014. The oral arguments before the U.S. Supreme Court last week in Alabama Department of Revenue v. CSX Transportation Inc. found the justices seeking a manageable way to evaluate whether a state tax statute is discriminatory while also …

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Deregulate Local Government for Economic Growth:  Streamlining Local Option Income Taxes and Other Reforms Can Unleash Indiana’s Cities and Towns

Deregulate Local Government for Economic Growth: Streamlining Local Option Income Taxes and Other Reforms Can Unleash Indiana’s Cities and Towns

Indiana’s leaders have worked diligently over the past ten years to improve the climate for business.  Taxes have been capped, cut, and eliminated.  Out of date laws have been repealed or reformed, and new regulations have been stopped.  This pruning, along with smart investments and other reforms, has …

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