Grave decisions for Cemetery Association and Office Building Owner; Tax Court rejects two petitions to enjoin collection of property tax – in one exemption and one valuation appeal – for lack of subject matter jurisdiction

Grave decisions for Cemetery Association and Office Building Owner; Tax Court rejects two petitions to enjoin collection of property tax – in one exemption and one valuation appeal – for lack of subject matter jurisdiction

On May 9, 2014, the Indiana Tax Court dismissed two petitions to enjoin collection of tax, in one property tax exemption appeal and one valuation appeal, as premature, because the Taxpayers had not yet initiated original tax appeals. A longstanding exemption is denied.  In Washington Park Cemetery Association, … [Read more...]

Opening the Property Tax Appeals Floodgates? Indiana Tax Court finds no Statute of Limitations to File Form 133 petitions, Urges State to Act with Haste

Opening the Property Tax Appeals Floodgates? Indiana Tax Court finds no Statute of Limitations to File Form 133 petitions, Urges State to Act with Haste

As the 2013 calendar turns to 2014, the Indiana Tax Court has held that time stands still for Form 133 Petitions for Correction of an Error.  In Hutcherson v. Hamilton County Assessor (Dec. 27, 2013), the Court held that no statute of limitations applies to the filing of a Form 133 Petition.  In that decision, … [Read more...]

Proceed with Caution, Part VII (March 2013):  Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Proceed with Caution, Part VII (March 2013): Jurisdiction in Indiana Property Tax Assessment and Exemption Appeals; Filing Petitions on Time (and Proving It)

Jurisdiction … It's about Property Taxes (for the Year Under Appeal) Indiana Board had jurisdiction to consider proper application of property "tax caps."  Fred W. Heaney v. St. Joseph County Assessor, Pet. No. 71-001-08-3-5-00001 (April 19, 2012) (March 1, 2008 assessment).  The Indiana Board held that it has … [Read more...]