Proceed With Caution, Part XII (Indiana Board of Tax Review property tax rulings – December 2013): shifting burden of proof; evidence of settlement discussions rejected; no jurisdiction over penalties; admission of misc. exhibits

Proceed With Caution, Part XII (Indiana Board of Tax Review property tax rulings – December 2013): shifting burden of proof; evidence of settlement discussions rejected; no jurisdiction over penalties; admission of misc. exhibits

Non-existent barn’s assessment eliminated; proof of settlement discussions rejected.  Popejoy v. Cass County Assessor, Pet. No. 09-017-10-1-1-00013 (December 5, 2013) (March 1, 2010 assessment date) [Small Claims Docket].  Popejoy challenged the assessment of a residential property, arguing that part of the land … [Read more...]

Indiana Property Tax – Commercial space leased to University exempt; ATV park taxable

Indiana Property Tax – Commercial space leased to University exempt; ATV park taxable

In a pair of decisions issued last month, the Indiana Board of Tax Review granted a property tax exemption for space leased by Purdue University, but it denied a request to exempt an “ATV park.” Off the Bucket list.  In REIN Warsaw Associates, LP v. Kosciusko County Assessor, Pet. Nos. 43-032-11-2-8-00001 and … [Read more...]

Indiana Board of Tax Review denies property tax exemption for residential property rented by Church as part of its ministry

Indiana Board of Tax Review denies property tax exemption for residential property rented by Church as part of its ministry

In Living Word of God Ministries v. Allen County Assessor, Pet. No. 02-074-11-2-8-00002 (October 8, 2013) (March 1, 2011 assessment), a Church claimed that properties which it acquired, cleaned up and planned to build homes on should be 100% exempt.  According to the Church:  “The [Church] will sell the properties … [Read more...]

Chopping Block – Roundup of Indiana Board of Tax Review property tax rulings (October 2013)

Chopping Block – Roundup of Indiana Board of Tax Review property tax rulings (October 2013)

Values of office buildings reduced based on sale price; Assessor failed to show buyer was “atypically motivated.”  Fort Wayne Portfolio Corporation (“Fort Wayne”) purchased two office buildings on four parcels for $5.1 Million on June 10, 2011; it challenged the properties’ nearly $8.7 Million valuation by the … [Read more...]

Indiana Assessor defended her property tax valuation of woodland as excess residential, not agricultural; Court would not reweigh the evidence

Indiana Assessor defended her property tax valuation of woodland as excess residential, not agricultural; Court would not reweigh the evidence

In Kildsig v. Warrick County Assessor (October 8, 2013), the Owner challenged the March 1, 2009 assessment of his property, which included 12.648 acres of land, his residence, two pole barns, a lake, and just over 11 acres of woods.  He claimed that 11.648 acres should have been classified as agricultural land, … [Read more...]

Indiana Supreme Court declines to hear appeal of Tax Court’s decision affirming assessment of vacant land for agricultural use

Indiana Supreme Court declines to hear appeal of Tax Court’s decision affirming assessment of vacant land for agricultural use

On Friday, October 4, 2013, the Indiana Supreme Court by unanimous vote issued an order denying the Hamilton County Assessor's petition for review in Hamilton County Assessor v. Allisonville Road Development, LLC.  I summarized this decision in a previous blog post, concluding: The Assessor “missed the big … [Read more...]