While acknowledging they owe taxes on the RV, the Petitioners
contended their current tax liability is too high. To the extent that the
Petitioners propose to contest their taxes, as opposed to the property’s
assessment, the Board lacks jurisdiction to hear their claim. The Board is a
creation of the legislature and has only the powers conferred by statute. Whetzel
v. Dep’t of Local Gov’t Fin., 761 N.E.2d 904, 908 (Ind. Tax Ct. 2001)
(citing Matonovich v. State Bd. of Tax Comm’rs, 705 N.E.2d 1093, 1096
(Ind. Tax Ct.1999)). The Board therefore must address appeals from
determinations made by local assessing officials or county PTABOAs that concern
property valuations, property tax deductions, property tax exemptions, or
property tax credits. Ind. Code § 6-1.5-4-1(a). By contrast, no statute
authorizes the Board to review the propriety of local tax rates.
The most applicable statute in this appeal, Ind. Code §
6-1.1-3-7.5, provides:
(a) A taxpayer may file an amended personal property return,
in conformity with the rules adopted by the department of local government
finance, not more than six (6) months … after the later of the following:
(1) The filing date for the
original personal property tax return, if the taxpayer is not granted an
extension in which to file under section 7 of this chapter.
(2) The extension date for the original personal property tax
return, if the taxpayer is granted an extension under section 7 of this
chapter.
(b) ****
(c) If a taxpayer wishes to correct an error made by the
taxpayer on the taxpayer’s original personal property tax return, the taxpayer
must file an amended personal property tax return under this section within the
time required by subsection (a). A taxpayer may claim on an amended personal
property tax return any adjustment or exemption that would have been allowable
under any statute or rule adopted by the department of local government finance
if the adjustment or exemption had been claimed on the original personal
property tax return.
The Petitioners timely filed their Form 101 and did not
attempt to amend that original return within six months as allowed by Ind. Code
§ 6-1.1-3-7.5. The mandatory language of subsection (c) is clear and
unambiguous. A clear and unambiguous statute must be read to ‘mean what it
plainly expresses, and its plain and obvious meaning may not be enlarged or
restricted.’” Indianapolis Historic Partners v. State Bd. of Tax Comm’rs,
694 N.E.2d 1224, 1227 (Ind. Tax Ct. 1998) (quoting Department of State Rev.
v. Horizon Bancorp, 644 N.E.2d 870, 872 (Ind. 1994)). The Petitioners
missed the opportunity to amend their return.
The Petitioners brought this matter to the Board as a Form 131
appeal. That process is governed by Ind. Code § 6-1.1-15 and is for taxpayers
who appeal an action of a local assessing official. Such actions include a
local assessing official placing an assessment on personal property when a
taxpayer failed to file a property tax return, or a local assessing official
making a change to a return filed by a taxpayer. In this appeal, however, no
local assessing official took action to change anything about the original
return. Accordingly, the appeal process described in Ind. Code § 6-1.1-15 does
not provide an avenue to the remedy the Petitioners seek.
