The undisputed evidence shows
that Universal received only two items that could possibly be considered notice
of the subject property’s assessment: the Form TS-1A and the subject property’s
tax bill. The Form TS-1A lists the date of that notice as December 2, 2008. The
Board therefore presumes that December 2, 2008 was the date that the tax bill
and TS-1A were mailed. See Tibero v. Allergy Asthma Immunology of Rochester,
664 F.3d 35, 37 (2nd Cir. 2011) (“There is a presumption that a notice
provided by a government agency was mailed on the date shown on the notice.”).
The Assessor, however, contends
that the date printed on the TS-1A is wrong and that 2007 pay 2008 tax bills
were actually mailed on November 14, 2008, making Universal’s appeal untimely.
Indeed, that is what Ms. Meyers says in her unsworn letter.
Ms. Meyers’s letter does not
suffice to rebut the presumption that Universal was notified of the subject
property’s March 1, 2007 assessment on the notice date appearing on the Form
TS-1A. Ms. Meyers’s assertions were unsworn and she was not subject to cross
examination. Moreover, Ms. Meyers did not claim to have personally mailed any
of the tax bills, much less Universal’s bill, or that the treasurer followed
routine business practices in mailing Universal’s tax bill by a given date. See
Indiana Sugars, 683 N.E.2d 1383, 1386 (Ind. Tax Ct. 1997) (quoting F&F
Construction Co. v. Royal Globe Insurance Co., 423 N.E.2d 654 (Ind. App.
Ct. 1981) (“Proof consisting of testimony from one with direct and actual
knowledge of the particular message in question is required to establish proof
of mailing.”); see also, U-Haul Co. of Indiana, Inc. v. Ind. Dep’t of
State Revenue, 896 N.E.2d 1253, 1257 (Ind. Tax Ct. 2008) (finding that
designated evidence showing the Department of Revenue had conformed to its
routine business practices supported a reasonable inference that it had timely
mailed an assessment). At most, Ms. Meyers’s letter referred to a return
envelope for an unidentified taxpayer, which the Assessor did not even offer
into evidence.
Indeed, even if the Assessor
had shown that Universal’s Form TS-1A and tax bill were actually mailed on
November 14, 2008, the Board would need to address whether Universal should
nonetheless have been allowed to rely on the December 2, 2008, notice date
appearing on the Form TS-1A. As it is, the Board reserves that question for
another day.
Having found that Universal
timely filed its appeal, there is little else to do. The parties agree that if the
Board reaches the merits of Universal’s appeal, the assessment should be
reduced to $1,056,000. The Board accepts the parties' agreement and orders that
the subject property’s March 1, 2007 assessment be reduced to $1,056,000.
