Proceed with Caution, Part XIV:  New Indiana Board rulings apply the modified burden of proof statute for property tax appeals

Proceed with Caution, Part XIV: New Indiana Board rulings apply the modified burden of proof statute for property tax appeals

  Earlier this year, I reported on the enhancement of Indiana’s burden of proof statute, which became effective March 25, 2014.  Generally, the Assessor has the burden of proof on appeal if the challenged assessment is more than 5% over the same property’s finally determined assessment for the …

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Vacant Historic Building Qualified for Indiana Property Tax Exemption

Vacant Historic Building Qualified for Indiana Property Tax Exemption

  In Historic Landmarks Foundation of Indiana Inc. v. Vigo County Assessor, Pet. No. 84-002-11-2-8-02178 (June 10, 2014), a nonprofit Corporation claimed a 100% exemption on a property that was vacant on the March 1, 2011, assessment date.  The Corporation purchased a historic building on February …

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New Law Nullifies Property Tax Exemption for Buildings Sold by Nonprofits

New Law Nullifies Property Tax Exemption for Buildings Sold by Nonprofits

What happens to a property tax exemption when a nonprofit sells its building to an entity that will use it for a non-exempt purpose? As of July 1, 2014, and extending through 2015, the new owner will owe property tax on the property for the next 2014-pay-2015 or 2015-pay-2016 installment, regardless of the …

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The Gambler breaks even:  Tax Court orders Indiana Department of Revenue to answer discovery requests but denies Taxpayer’s second motion to compel in income tax appeal

The Gambler breaks even: Tax Court orders Indiana Department of Revenue to answer discovery requests but denies Taxpayer’s second motion to compel in income tax appeal

The Tax Court does not often address discovery issues in published decisions and orders.  In this case, Popovich v. Indiana Department of State Revenue, Cause No. 49T10-1010-TA-53 (April 24, 2014 and June 4, 2014), the Court has issued three orders – the first (Popovich I ) on Taxpayer’s first motion to …

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Tissue bank owned by for-profit and leased to related non-profit exempt from Indiana property tax

Tissue bank owned by for-profit and leased to related non-profit exempt from Indiana property tax

In Hamilton County Assessor v. SPD Realty, LLC, Cause No. 49T10-1104-TA-28 (May 27, 2014) (March 1, 2009 assessment date), the Indiana Tax Court affirmed the grant of a charitable purpose exemption where the office building was owned by SPD Realty, a for-profit limited liability company, and leased to New Life, a …

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Supreme Court grants certiorari to two state tax cases

Supreme Court grants certiorari to two state tax cases

On July 1, 2014, the Supreme Court granted certiorari to two state tax cases, just one day after denying certiorari in the Mississippi Equifax case.  The two cases, which will be heard during the Court's October 2014 term, are: Direct Marketing Association v. Brohl.  This challenge to Colorado’s use tax …

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