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 affirms assessment reductions for retail property used as CVS

Indiana Tax Court affirms assessment reductions for retail property used as CVS

In Monroe County Assessor v. SCP 2007-C-26-002, LLC a/k/a CVS 3195-02 (Nov. 4, 2016), the Indiana Tax Court affirmed the 2009 – 2013 assessment reductions of a 13,000 square foot retail store operated as a CVS.  During the administrative appeal before the Indiana Board of Tax Review, both parties presented …

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Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

  The Indiana Fiscal Policy Institute this month released two informational briefs on topics that will be tackled by the Indiana General Assembly in its upcoming legislative session, where the legislature will craft a new two-year budget for the State.  On December 15th, the Institute …

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Indiana Tax Court upholds assessment reductions for big box store, finding no “infirmities” in its prior holdings allowing consideration of sales to “secondary users” and sales of vacant stores

Indiana Tax Court upholds assessment reductions for big box store, finding no “infirmities” in its prior holdings allowing consideration of sales to “secondary users” and sales of vacant stores

Let the decisions stand!  On September 7, 2016, the Indiana Tax Court relied on the well-established principle of stare decisis – the “foundation stone of the rule of law” – in refusing to overrule the Court’s prior decisions regarding use of comparable sales to so-called “secondary users” and sales …

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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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