Indiana Tax Court rejects Assessor’s income analysis and allocated purchase price information in affirming assessment reductions for Shopping Center

Indiana Tax Court rejects Assessor’s income analysis and allocated purchase price information in affirming assessment reductions for Shopping Center

In a pair of decisions issued on September 30 and December 3, 2015, the Indiana Tax Court upheld the 2006 to 2010 assessment reductions for an Indianapolis shopping center.  In Marion County Assessor v. Gateway Arthur, Inc., Taxpayer owned six parcels consisting of three buildings with 270,000 square feet of … [Read more...]

Indiana Tax Court Reverses Property Tax Ruling Based on Assessor’s “Trial by Ambush”

Indiana Tax Court Reverses Property Tax Ruling Based on Assessor’s “Trial by Ambush”

Even in a small claims proceeding, the Indiana Board of Tax Review must “uphold the fundamental tenet of our judicial system that neither party be subjected to a trial by ambush.”  In RJK Trust v. LaPorte County Assessor (Sept. 18, 2015), Taxpayer appealed the $630,500 assessment of a single family residence for … [Read more...]

Proceed with Caution – Indiana Property Tax Appeals:  Receipt of tax bill triggered right to appeal; Relevancy objection overruled; Board decisions not evidence; Undated photograph of property allowed; Incomplete appraisal admitted but lacked probative value

Proceed with Caution – Indiana Property Tax Appeals: Receipt of tax bill triggered right to appeal; Relevancy objection overruled; Board decisions not evidence; Undated photograph of property allowed; Incomplete appraisal admitted but lacked probative value

In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property. Taxpayer could appeal from tax bill, when assessor failed to prove that assessment notices were … [Read more...]

Indiana Tax Court Nullifies Retroactive Property Tax Assessments for Lack of Proper Notice

Indiana Tax Court Nullifies Retroactive Property Tax Assessments for Lack of Proper Notice

On May 12, 2015, the Indiana Tax Court ruled on the property tax appeals for two residential parcels owned by Property Development Company Four, LLC (the “Company”), which in 2003 bought two parcels in Grant County upon which two homes (the “Eastway Drive” and “Aspen Court” properties) were built.  The Grant … [Read more...]

Form 133 Petitions Could Not Be Used to Prove Zero Property Tax Assessments for Common Area Land

Form 133 Petitions Could Not Be Used to Prove Zero Property Tax Assessments for Common Area Land

In a consolidated case involving more than two dozen appeals, the Indiana Tax Court on September 3, 2015, found in Pulte Homes of Indiana, LLC v. Hendricks County Assessor that the Indiana Board of Tax of Review properly dismissed Taxpayers’ petitions for multiple assessment dates, concluding that Taxpayers’ … [Read more...]

Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

Tax Court shifts burden of proof to Assessor but upholds commercial land assessment based on application of the Indiana Guidelines

In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date.  The land was .16 acre, but the Assessor previously had only assessed one-half of the lot.  Assessing the entire lot doubled the land’s value. Tax … [Read more...]