Indiana Board of Tax Review Lacked Authority to Relieve Personal Property Filers from Tax on Their RV

My colleague Fenton D. Strickland, see http://www.faegrebd.com/fenton-strickland, prepared this post. In Closson v. Vigo County Assessor, Pet. No. 84-002-06-1-5-00714 (Aug. 22, 2012), personal property taxpayers reported an assessed value of $38,000 for their recreational vehicle ("RV") for the March 1, 2006 … [Read more...]

Proceed With Caution, Part III (August, 2012): Indiana Board of Tax Review rules on objections regarding hearsay, statements in settlement discussions, and the use of multiple listing sheets in property tax appeals.

The Indiana Board of Tax Review ruled on the following evidentiary questions in final determinations issued in August.  Statements made in settlement discussions omitted from evidence.  Schafer v. Porter County Assessor, Petition Nos. 64-002-07-1-3-00001 and 64-002-07-1-4-00004 (August 8, 2012) (March 1, … [Read more...]

Proceed with Caution, Part II (August, 2012): Indiana Board of Tax Review rulings – standing and procedure in real property tax appeals.

The Indiana Board of Tax Review issued the following three decisions discussing standing, limits on the assessor’s authority, and restrictions on raising new issues in small claims cases.   Buyer had standing to appeal property taxes.  Masterson v. Tippecanoe County Assessor, Pet. No. … [Read more...]

Proceed with Caution, Part I (August, 2012): Indiana Board of Tax Review decisions regarding the 5% burden shifting statute.

"Proceed with Caution" posts will highlight developments on various procedural, jurisdictional, and evidentiary issues.  This inaugural installment will discuss last month's decisions from the Indiana Board of Tax Review addressing application of the burden shifting statute found at … [Read more...]

Ten Rule Changes on Deck: Indiana Board of Tax Review’s new procedural rules for property tax appeals will become effective August 31, 2012

The Indiana Board of Tax Review states on its website, “The IBTR’s proposed amendments to 52 IAC 1, 52 IAC 2, and 52 IAC 3 will become effective Friday, August 31, 2012.”  See http://www.in.gov/ibtr/ (last visited August 26, 2012).  Here are ten of the changes that will become … [Read more...]

Indiana Board of Tax Review modifies Form 131 property tax appeal petition

The Indiana Board of Tax Review this month has modified its Form 131 appeal petition - the petition used to appeal a property tax assessment determination by the local County Board (the Property Tax Assessment Board of Appeals or PTABOA).  See http://www.in.gov/ibtr/2331.htm.  According to the Indiana … [Read more...]