Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 3:  Assessors have the Burden to Prove that Changes to “Underlying Parcel Characteristics” are Justified

Twelve Days of Property Tax Protections for Indiana Taxpayers – Day No. 3: Assessors have the Burden to Prove that Changes to “Underlying Parcel Characteristics” are Justified

In conducting mass valuations, Indiana assessing officials generally apply the cost approach.  The 2021 Real Property Assessment Manual states, “The Guidelines adopted by the Department of Local Government Finance provide procedures and schedules that are acceptable in determining true tax value under the cost … [Read more...]

Ind. Court Clarifies that Burden of Proof in Unemployment Tax Successorship Cases is on Government

Unemployment insurance in Indiana, like virtually all states, is financed by a tax on employers.  The employer contributions are charged proportionally against an employer’s experience account: the greater the number of unemployment claims, the more that employer must contribute to the unemployment fund.  Each … [Read more...]