On December 26, 2018, the Indiana Department of Revenue, in Letter of Findings No. 04-20171229, sustained Manufacturer’s protest against the assessments of sales tax against environmental monitoring services and cooling towers for the 2010 – 2012 tax years. Manufacturer challenged the assessment of sales tax for … [Read more...]
Indiana Tax Court denies motion to dismiss Assessor’s property tax appeal on procedural grounds
January 14, 2019 Leave a Comment
In Marion County Assessor v. Stutz Business Center, LLC (January 11, 2019), Owner fell short in its effort to cut short an appeal by a County Assessor challenging the Owner’s voluntary withdrawal of its 2012 to 2014 real property tax appeals. Owner withdrew its appeals five days before the scheduled administrative … [Read more...]
Indiana Tax Court denies petition to enjoin the collection of property tax, where Taxpayer failed to show former school building and athletic facility had zero value
January 11, 2019 Leave a Comment
Name: Wigwam Holdings LLC v. Madison County Assessor Date Issued: December 14, 2018 Property Type: 220,000 SF building, including a natatorium, auditorium and 8,996 seat basketball facility Assessment Date: March 1, 2015 Point of Interest: Wigwam Holdings LLC (“Holdings”) claimed that an appraisal and … [Read more...]
Indiana Tax Court affirms assessment for contaminated foundry land, where Owner failed to provide evidence showing the land had a $0 value
October 3, 2018 Leave a Comment
Name: Garrett LLC v. Noble County Assessor Date Issued: September 24, 2018 Property Type: Former foundry with environmental contamination Assessment Date: Jan. 1, 2016 Point of Interest: Taxpayer claimed that contaminated industrial land purchased for $1 had $0 value, but it offered no probative … [Read more...]
Indiana Board of Tax Review adopts appraiser’s cost approach with “minimally credible” adjustments in valuing restaurant
September 15, 2018 Leave a Comment
Name: L&R Enterprises, LLC v. Hancock County Assessor Date Issued: July 2, 2018 Property Type: Restaurant (freestanding, approximately 5,500 sq. ft.) Assessment Years: 2015, 2016 Point of Interest: The Indiana Board of Tax Review assigns a value based on the cost approach in the Assessor’s … [Read more...]
Indiana Tax Court Affirms 81% Charitable Purposes Exemption for Mental Health Facility
December 28, 2017 Leave a Comment
On December 8th, the Indiana Tax Court in Starke County Assessor v. Porter-Starke Services, Inc. upheld a charitable purposes exemption applied to a medical building as of the March 1, 2015 assessment date. Taxpayer operated a community mental health center (CMHC), which was certified by the Indiana Family and … [Read more...]