Indiana Governor Extends Stay At Home Order to April 20th:  Legal and Real Estate / Appraisal / Title Services should be conducted virtually

Indiana Governor Extends Stay At Home Order to April 20th: Legal and Real Estate / Appraisal / Title Services should be conducted virtually

Indiana Governor Eric Holcomb has extended the State's Stay at Home Order in Executive Order 20-18 until April 20, 2020.  In the Order, the Governor admonishes that "legal services" and "real estate services (including appraisal and title services)" should be conducted virtually or by telephone when reasonably … [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...]

Indiana Tax Court Finds Use of Appraisals Strategic, Not Mandatory

Indiana Tax Court Finds Use of Appraisals Strategic, Not Mandatory

The Indiana Tax Court recently reiterated its rules regarding the deference it gives to Indiana Board of Tax Review (IBTR) decisions, as well as clarifying how appraisal evidence is used.  In Howard County Assessor v. Kokomo Mall LLC, 14 N.E.3d 895 (Ind. Tax Ct. 2014), the Assessor appealed a decision of the IBTR … [Read more...]

Proceed with Caution, Part IX (May 2013):  Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

Proceed with Caution, Part IX (May 2013): Indiana Board remains neutral; Affidavit is hearsay; Board threatens to disqualify “local government representative”; Update on 5% burden-shifting rule; New issues in small claims appeals prohibited

In battle of appraisals with “significant weaknesses,” Indiana Board refuses to make the case for either party.   Engler v. Washington County Assessor, Pet. No. 88-009-11-1-5-00002 (March 21, 2013) (March 1, 2011 assessment).  Owner challenged the assessment of a single family residence on 93.66 acres that … [Read more...]