Indiana Board admonishes assessor for wasting its time; Owner failed to offer evidence of prior year's assessment, so burden of proof didn't shift. Skish v. Lake County Assessor, Pet. No. 45-004-06-1-5-0001 to -0003 (April 4, 2013) (March 1, 2006 assessment date) [Small Claims docket]. In this appeal of three …
New Indiana Sales Tax Exemptions for Aircraft Repair Parts and Fuel Take Flight on July 1st
May 25, 2013 Leave a Comment
The Indiana General Assembly passed two exemptions in its recently concluded session that will advance the State's aviation industry. The legislature passed a new exemption for aircraft repair parts. The exemption, which is codified at Ind. Code 6-2.5-5-46, takes effect July 1, 2013, and provides: (a) …
In two opinions, Indiana Tax Court affirms property tax assessments of commercial land and manufactured home community
May 5, 2013 Leave a Comment
Tax Court upholds application of 100% influence factor to commercial land; Court refuses to consider newly raised arguments In Kooshtard Property VIII, LLC v. Shelby County Assessor, Cause No. 49T10-1011-TA-58 (April 29, 2013), the Tax Court affirms the Indiana Board of Tax Review’s final …
Proceed with Caution, Part IX (May 2013): Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited
May 4, 2013 Leave a Comment
In battle of appraisals with “significant weaknesses,” Indiana Board refuses to make the case for either party. Engler v. Washington County Assessor, Pet. No. 88-009-11-1-5-00002 (March 21, 2013) (March 1, 2011 assessment). Owner challenged the assessment of a single family residence on 93.66 acres that …
Indiana Assessor’s Sales Ratio Study Prepared for Mass Appraisal Failed to Prove Lakefront Property’s Individual Value for Property Tax Purposes
April 28, 2013 Leave a Comment
In Turoski v. White County Assessor, Pet. No. 91-010-10-1-5-00006 (March 5, 2013) (March 1, 2010 assessment), the Assessor failed to prove that her valuation for the Owner’s residential lakefront property was correct based on a sales ratio study prepared for mass appraisal purposes. The property’s …
Indiana Court of Appeals Avoids “Absurdity” by Nixing $125,000 Unemployment Tax Assessment on Employer with No Employees in the State
April 27, 2013 Leave a Comment
TPUSA, Inc. operated a call center and had employees in Indiana until September 30, 2009. It filed all quarterly wage reports for unemployment insurance purposes and remitted all unemployment tax for which it was liable through that date. The company filed a wage report for the fourth quarter of 2009 showing …