Indiana Board of Tax Review:  Solar Electric Generating Facilities Should be Assessed as Utilities for Property Tax Purposes

Indiana Board of Tax Review: Solar Electric Generating Facilities Should be Assessed as Utilities for Property Tax Purposes

On February 14, 2015, the Indiana Board of Tax Review in eight appeals by the owners of four solar electric generating facilities ruled for the 2013 and 2014 tax years that the solar companies should be centrally assessed by the Indiana Department of Local Government Finance as utilities.  The solar companies …

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Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption?  Not Without Evidence of Predominate Use for an Exempt Purpose.

Can an Indiana Chamber of Commerce’s Building Qualify for a Property Tax Exemption? Not Without Evidence of Predominate Use for an Exempt Purpose.

In Greater Portage Chamber of Commerce v. Porter County Assessor, Pet. No. 64-016-10-2-8-00001 (January 2, 2015), the Indiana Board of Tax Review confirmed the denial of a property tax exemption where the taxpayer failed to prove it owned, occupied and used the property for an exempt purpose. The Greater …

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Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

Supreme Court derails 4-R Act challenge to Alabama sales tax on diesel

On March 4, 2015, the United States Supreme Court decided Alabama Department of Revenue v. CSX Transportation, Inc., No. 13-553, holding that a rail carrier can prove discrimination under the Railroad Revitalization and Regulation Reform Act (4-R Act), 49 U.S.C. § 11501(b)(4), which forbids states from imposing …

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No Holding Back:  United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

No Holding Back: United States Supreme Court unanimously rules that Tax Injunction Act does not bar suit to enjoin enforcement of Colorado use tax notice and reporting law

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law,” 28 U.S.C. §1341, does not bar a …

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Indiana Tax Court rejects property tax exemption for Homeowners’ Association that failed to show it was organized to retain and preserve lake property

Indiana Tax Court rejects property tax exemption for Homeowners’ Association that failed to show it was organized to retain and preserve lake property

A Hoosier Homeowners’ Association was denied a property tax exemption because it failed to show that it was established for the purpose of retaining and preserving its land and water for their natural characteristics.  The Association in Marineland Gardens Community Association v. Kosciusko County Assessor …

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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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