“Fiction” trumps “facts” in the application of the 5% burden-shifting rule. Once sold by developer, subdivided lots were not the “same property,” so buyers had the burden to prove the lots’ property tax assessments were incorrect.

Indiana Assessors have the burden of proof on appeal to show that their assessments are correct, “if the assessment that is the subject of the review or appeal increased by more than five percent (5%) over the assessed value determined by the [assessor] for the immediately preceding assessment date for the … [Read more...]

Indiana Tax Court dismisses real property tax appeal due to taxpayers’ failure to timely file the agency record, where agency issued sufficient notice and taxpayers’ “own inaction” was not “excusable neglect.”

Indiana Tax Court Rule 3(E) requires the appealing party to request a certified copy of the agency record from the Indiana Board of Tax Review within thirty days of filing the petition.  And the rule further directs:  "The petitioner shall transmit a certified copy of the record to the Tax Court within … [Read more...]

Appraisals were “hearsay” and could not, standing alone, support reduction in home’s assessed value

In Thiry v. Dearborn County Assessor, Pet. No. 15-020-10-1-5-0001 (May 17, 2012) [Small Claims Docket], the Indiana Board of Tax Review considered the assessor's objection to the admission of the homeowners' two appraisals as "hearsay." See http://1.usa.gov/MEQgB3.  Indiana Rule of Evidence … [Read more...]

Taxpayer wins battle of dueling dates – Indiana Board of Tax Review finds that date on property tax bill notice (and not the unsworn testimony of deputy treasurer) supports ruling that appeal was timely filed

Regardless of tax type, appeal deadlines are important.  A taxpayer must meet its appeal deadline or risk losing the right to challenge an assessment.  But what happens when the "trigger date" for the appeal deadline is in dispute?  A newly issued decision from the Indiana Board of … [Read more...]

Seller of Medical Equipment had Standing to bring Sales Tax Refund Claim and was not required to pursue Appeal as a Class Action

Today, the Indiana Tax Court issued an Order denying the Indiana Department of Revenue's motion to dismiss a Taxpayer's appeal challenging the Department's denial of a sales and use tax refund claim.  The Order can be viewed here: http://1.usa.gov/LTJefr.  Taxpayer, Fresenius USA Marketing, Inc. … [Read more...]

Department of Revenue barks up the wrong tree: Indiana Supreme Court lets stand Tax Court’s order voiding Department of Revenue’s jeopardy assessments for income and sales tax in “puppy mill” case

On May 15, 2012, the Indiana Supreme Court took the unusual step of vacating its order granting review of the Tax Court's decisions in Garwood v. Indiana Department of State Revenue.  After conducting an oral argument (see http://bit.ly/K0vJID), the Supreme Court issued its order (see http://1.usa.gov/L8OtXF) … [Read more...]