Zestimate v. The Assessment – Property Estimate from Zillow.com was not Probative Evidence of a Home’s Value According to the Indiana Board of Tax Review

Zestimate v. The Assessment – Property Estimate from Zillow.com was not Probative Evidence of a Home’s Value According to the Indiana Board of Tax Review

In Harris v. Madison County Assessor (April 2, 2019), an Indiana Homeowner contested the January 1, 2017 assessment of her residence in Anderson.  She had the burden of proof on appeal, and the Indiana Board of Tax Review wanted to know why Homeowner thought her home was overvalued. Her answer, in part? Because … [Read more...]

Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals

Don’t Get Overtaxed: A Guide to Colorado Property Taxes and Appeals

Benjamin Franklin’s famous statement — “in this world nothing can be said to be certain, except death and taxes” — remains true to this day. But while the need to pay taxes is unavoidable, the amount you owe for your real estate taxes is not necessarily so set in stone. That amount can be challenged if you think … [Read more...]

South Dakota v. Wayfair – United States Supreme Court overturns Quill and the physical presence requirement for the enforcement of sales tax collection by out-of-state sellers

South Dakota v. Wayfair – United States Supreme Court overturns Quill and the physical presence requirement for the enforcement of sales tax collection by out-of-state sellers

On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair, Inc., No. 17-494, holding that states can require out-of-state sellers to collect and remit sales tax on goods shipped to the state, even if the seller has no physical presence in the state. In so holding, the Court overruled its … [Read more...]

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 be issued … [Read more...]

Sales Tax Class Actions Raise Red Flags For Retailers

Sales Tax Class Actions Raise Red Flags For Retailers

The following post was originally published by Law360 on May 7, 2015.  Since this post's original publication, additional lawsuits relating to sales tax collection practices, discounts, and "instant rebates" have been filed in California and elsewhere. A slew of recent class actions have retailers and other … [Read more...]

Wynne is a Win for Corporate Taxpayers

Wynne is a Win for Corporate Taxpayers

On May 18, 2015, the U.S. Supreme Court decided Comptroller of the Treasury of Maryland v. Wynne, No. 13-485, holding that the absence of a credit against the local portion of the state’s personal income tax scheme was an unconstitutional violation of the Commerce Clause. This decision is significant because it … [Read more...]