Indiana Property Tax Assessment Appeals 101 – Department of Local Government Finance publishes memo addressing common procedural questions

On June 22, 2012, the Department of Local Government Finance (DLGF) issued a memo titled "Assessment Appeals 101."  The memo walks the reader through a series of basic property tax appeal procedural questions.  The memo can be viewed at http://1.usa.gov/MJfhyh (last visited June 30, 2012).  On … [Read more...]

“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...]