Indiana Tax Court Finds Use of Appraisals Strategic, Not Mandatory

Indiana Tax Court Finds Use of Appraisals Strategic, Not Mandatory

The Indiana Tax Court recently reiterated its rules regarding the deference it gives to Indiana Board of Tax Review (IBTR) decisions, as well as clarifying how appraisal evidence is used.  In Howard County Assessor v. Kokomo Mall LLC, 14 N.E.3d 895 (Ind. Tax Ct. 2014), the Assessor appealed a decision of the IBTR … [Read more...]

Avoiding ‘Deja Vu 2’ In High Court CSX Tax Case

Avoiding ‘Deja Vu 2’ In High Court CSX Tax Case

The following post was originally published by Law360 on December 18, 2014. The oral arguments before the U.S. Supreme Court last week in Alabama Department of Revenue v. CSX Transportation Inc. found the justices seeking a manageable way to evaluate whether a state tax statute is discriminatory while also … [Read more...]

How Casino Operators Can Avoid a Stacked Property Tax Deck

How Casino Operators Can Avoid a Stacked Property Tax Deck

    In the perplexing world of property taxation, it's hard enough to get an appropriate assessment on a good day but even harder when the deck is stacked against you, Ben Blair wrote in the September 2014 issue of Casino Journal. In the shadow of the Great Recession, local tax assessors … [Read more...]

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 … [Read more...]

The Countdown is On for the Delaware Voluntary Disclosure Program

The Countdown is On for the Delaware Voluntary Disclosure Program

The deadline is quickly approaching for participation in the Delaware Secretary of State's Unclaimed Property Voluntary Disclosure Program.  Businesses have until June 30, 2014, to enroll in the program, and another year to complete the reporting process.  Any business incorporated or formed in Delaware, with a … [Read more...]

Science wins the day as Michigan court finds electric distribution equipment exempt

Science wins the day as Michigan court finds electric distribution equipment exempt

The Michigan Court of Appeals recently shocked the Michigan Department of Treasury when it held that machinery and equipment used to transmit and distribute electricity was entitled to a use tax exemption available for industrial processing.  In Detroit Edison Co. v. Department of Treasury, the Court found that … [Read more...]