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...]

Crusher Yes! Loaders No! – Indiana Limestone Processor receives partial Sales Tax Exemption for its Equipment

In Indiana, we love our limestone.  As noted by State Symbols USA:  "Indiana designated limestone as the official state stone in 1971. Bedford, Indiana is known as the 'Limestone Capital of the World.' Limestone quarried and carved in Bedford is featured on famous buildings across America, including the … [Read more...]

A day late, but not a penalty dollar short: Indiana Department of Revenue waives 10% penalty for taxpayer who filed employee withholding tax return one day late but had “acceptable” payment history

A Taxpayer (for purposes of this post, "LateCo"), through its payroll service provider, in November 2011 filed its Indiana employee withholding taxes one day late – November 22d instead of November 21st.  The Department of Revenue applied a 10% penalty, and LateCo protested.  The letter of findings … [Read more...]

Indiana Department of Revenue updates Sales Tax Bulletin No. 9: Agricultural Production Exemptions

The Indiana Department of Revenue has released an updated Sales Tax Bulletin No. 9, which addresses the agricultural production exemptions.  See http://1.usa.gov/LZY327.   The Department describes the changes from the prior bulletin as follows: This version of the bulletin has been changed from the … [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...]

Prices of two vacant lots at “compulsory” auction reflected market values in their neighborhood and supported reductions of the lots’ property tax assessments

The auction prices of two lots established their values for purposes of determining their property tax assessments, the Indiana Board ruled last month in Norris v. Howard County Assessor, Pet. Nos. 34-002-10-1-5-00149 and -00151 (May 31, 2012) [Small Claims Docket].  See http://1.usa.gov/LNEnrG.  On … [Read more...]