Indiana Tax Court upholds assessment reductions for big box store, finding no “infirmities” in its prior holdings allowing consideration of sales to “secondary users” and sales of vacant stores

Indiana Tax Court upholds assessment reductions for big box store, finding no “infirmities” in its prior holdings allowing consideration of sales to “secondary users” and sales of vacant stores

Let the decisions stand!  On September 7, 2016, the Indiana Tax Court relied on the well-established principle of stare decisis – the “foundation stone of the rule of law” – in refusing to overrule the Court’s prior decisions regarding use of comparable sales to so-called “secondary users” and sales of vacant … [Read more...]

Market data which did not relate to valuation date could not support assessment reduction for lakeside rental property before Indiana Tax Court

Market data which did not relate to valuation date could not support assessment reduction for lakeside rental property before Indiana Tax Court

  Due to technical issues, I have been unable to distribute posts to subscribers over the past several weeks.  I apologize for the absence and look forward to renewing updates on a regular basis! The Owner of a lakeside rental property failed to connect her market evidence to the relevant valuation … [Read more...]

Indiana Tax Court Affirms Reclassification of Wooded Land from Excess Residential to Agricultural

Indiana Tax Court Affirms Reclassification of Wooded Land from Excess Residential to Agricultural

On January 29, 2016, the Indiana Tax Court in DeKalb County Assessor v. Chavez upheld the decision by the Indiana Board of Tax Review to reclassify 2.72 acres of land from excess residential to agricultural for the March 1, 2013, assessment date.  Owners acquired 5.18 acres in the 1980s.  As of the 2013 assessment … [Read more...]

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...]