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...]

A tale of two assessments: Indiana Board of Tax Review clarifies the new “5% rule” shifting the burden of proof for property tax appeals

It was the best of assessments, it was the worst of assessments.  At least from the perspective of the owners of a home fronting a lake channel, the Indiana Board of Tax Review’s decision on April 24, 2012 was the best of assessments, as the Board lowered the property’s assessed value from … [Read more...]

The shifting burdens of Indiana assessment appeals: New “5% rule” may shift the burden of proof multiple times

Who has the burden to prove a property tax assessment is correct on appeal?  Before July 1, 2009, the answer was nearly always the taxpayer at both levels of appeal – local and state.  But the Indiana General Assembly passed a "burden-shifting" statute that placed the burden on the assessor if the … [Read more...]