The Petitioners are not contesting the subject property’s assessment. Instead, the Petitioners are challenging the constitutionality of Indiana Code § 6-1.1-18.5-2(c) and Indiana Code § 6-3.5-6-32(j). The Petitioners contend that these challenged statutes establish a classification and operational process where the general fund levy of Lake County’s civil taxing units is frozen. The Board however does not reach this issue. Instead, the Board finds as a threshold matter that it lacks jurisdiction to hear the Dulls’ appeal.
The Board is a creation of the legislature, and it has only those powers conferred by statute. Matonovich v. State Bd. of Tax Comm’rs, 705 N.E.2d 1093, 1096 (Ind. Tax Ct. 1999). The relevant statute is Indiana Code § 6-1.5-4-1, which provides as follows:
(a) The Indiana board shall conduct an impartial review of all appeals concerning:
(1) the assessed valuation of tangible property;
(2) property tax deductions;
(3) property tax exemptions;
(4) property tax credits;
that are made from a determination by an assessing official or county property tax assessment board of appeals to the Indiana board under any law.
(b) Appeals described in this section shall be conducted under IC 6-1.1-15.
This version of the statute reflects an amendment, effective July 1, 2011, adding new authority in subsection 4 to review tax credits.
The Petitioners’ case, on its face, addresses Lake County’s budget levy and local option income taxes. The Board has no jurisdiction over Lake County’s budget or local income tax issues. And while arguably the county’s maximum budget levy has some impact on the property taxes the Petitioners paid in 2010, the Board has no jurisdiction over property taxes or tax rates. The Petitioners raise no issue with the assessed value of their property. Nor do they seek a property tax deduction, exemption or credit. The Board therefore lacks the subject matter jurisdiction to afford the Petitioners the relief they seek.
