Proceed With Caution, Part V (Oct. 2012): Evidentiary objections, property record cards & advocates as witnesses in Indiana property tax appeals

Following are a handful of issues tackled by the Indiana Board of Tax Review last month: Owner of vacant lot could not later object to photograph that was previously offered and admitted without objection. Hudson v. Jennings County Assessor, Pet. Nos. 40-004-08-1-4-00001 and 40-004-09-1-4-00001 (Oct. 30, 2012) … [Read more...]

Proceed With Caution, Part IV (Sept. and Oct. 2012): Tax Representatives get close to – if not cross – line of illegally practicing law before the Indiana Board of Tax Review

In two recent final determinations, the Indiana Board of Tax Review opined that non-attorney Tax Representatives were getting dangerously close to the illegal practice of law.   Evidentiary objections may cross the line into the unauthorized practice of law.  Parker-Hannifin Corporation v. Allen … [Read more...]

“Buyer’s remorse” not grounds for reversing mobile home park’s Indiana property tax assessment.

On November 5th, the Tax Court affirmed the Indiana Board of Tax Review’s final determination upholding the Assessor’s valuation of a mobile home park for the March 1, 2006 assessment date. In Shelbyville MHPI, LLC, v. Shelby County Assessor, Cause No. 49T10-1003-TA-14, the taxpayer owned a 205-pad … [Read more...]

Indiana Board of Tax Review rules that holders of tax sale certificates lacked standing to bring real property tax appeals.

In Tom Terry et al. v. Delaware County Assessor, Pet. Nos. 18-003-06-1-5-01316 et al. (September 4, 2012) (March 1, 2006 assessment), several appeals were consolidated for the Indiana Board of Tax Review to consider one issue:  "whether tax sale purchasers who hold a tax sale certificate but who do not … [Read more...]

Blue Diamond in the Rough: Trust failed to show that “adverse” topography and flooding decreased land’s value in property tax appeal.

“Merely disagreeing with evidence is not a valid objection.”  Blue Diamond Revocable Trust v. Marion County Assessor, Pet. No. 49-800-09-1-5-00089 and 49-800-10-1-5-10000 (Sept. 21, 2012) (March 1, 2009 and 2010 assessments).  In this appeal of a single-family home, a Trustee made several … [Read more...]

Indiana Board of Tax Review brushes off Art Foundation’s Real Property Tax Exemption requests. Foundation could not restore untimely claims using a Form 133 Petition to Correct Error.

"Good" art may be in the eye of the beholder, but a "good" property tax exemption appeal for an Art Foundation was in the eye of the Indiana Board of Tax Review.  In D'Andrea LaRosa Art Foundation v. Dearborn County Assessor, Pet. No. 15-013-08-3-5-00001 (August. 30, 2012), an Art Foundation challenged … [Read more...]