Proceed with Caution – Update on Indiana’s burden-shifting rules in property tax appeals

Proceed with Caution – Update on Indiana’s burden-shifting rules in property tax appeals

The Indiana Board of Tax Review (IBTR) addresses Indiana's burden-shifting rules in virtually every decision. Following are several recent rulings determining the burden of proof in various situations. Addition of paving was structural improvement, giving Taxpayer the burden of proof.  Patel v. St. Joseph …

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