Understanding Property Tax Delinquency in Indiana Law

Understanding Property Tax Delinquency in Indiana Law

What happens if an Indiana property owner fails to pay property tax? If this is a persistent failure, the property owner will be subject to sanctions under Indiana Code §§ 6-1.1-24 and 25 et seq. The ultimate sanction — the “death penalty” — includes sale of the property at a tax sale, where title will …

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Indiana Tax Court declines to dismiss property tax appeal where Trust failed to timely file administrative record

Indiana Tax Court declines to dismiss property tax appeal where Trust failed to timely file administrative record

On December 30, 2016, in Lake County Trust Co., Trust No. 6 (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, the Indiana Tax Court allowed a property tax appeal to move forward on the merits, even though the Trust failed to timely file a copy of the certified administrative record with the Court.  Tax …

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Indiana Tax Court declines to bring hammer down on Taxpayer who failed to timely respond to Request for Admissions in Income Tax appeal

Indiana Tax Court declines to bring hammer down on Taxpayer who failed to timely respond to Request for Admissions in Income Tax appeal

On September 23, 2016, an Indiana taxpayer escaped dismissal of its income tax appeal when the Tax Court allowed it to withdraw harmful deemed admissions.  Thor Industries challenged the 2008 to 2010 adjusted gross income tax assessments by the Indiana Department of Revenue, filing an appeal with the Indiana Tax …

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Hundreds of Objections Later, Indiana Tax Court Awards Attorney’s Fees in Income Tax Appeal; Court Dismisses Untimely Assessment but Declines to Hold Taxpayer was Professional Gambler

Hundreds of Objections Later, Indiana Tax Court Awards Attorney’s Fees in Income Tax Appeal; Court Dismisses Untimely Assessment but Declines to Hold Taxpayer was Professional Gambler

In two opinions issued March 7, 2016, the Indiana Tax Court dealt another hand in the (seemingly never-ending) discovery dispute between Gambler Nick Popovich and the Department of Revenue, awarding Popovich $24,963 and the Department $5,175.25 in attorney’s fees. For background on the appeal, review my prior …

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Market data which did not relate to valuation date could not support assessment reduction for lakeside rental property before Indiana Tax Court

Market data which did not relate to valuation date could not support assessment reduction for lakeside rental property before Indiana Tax Court

  Due to technical issues, I have been unable to distribute posts to subscribers over the past several weeks.  I apologize for the absence and look forward to renewing updates on a regular basis! The Owner of a lakeside rental property failed to connect her market evidence to the relevant valuation …

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No Joke: Indiana Real and Personal Property Tax Exemption Applications Due April 1

No Joke: Indiana Real and Personal Property Tax Exemption Applications Due April 1

This is no April Fools’ Day joke. Indiana property tax exemption applications for 2016 are due on or by April 1 — six weeks earlier than in previous years. If an exemption application is not properly and timely filed, the owner risks waiving the exemption, resulting in a property tax liability due and payable …

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