Friday, July 26, 2013

Despite Petitioner's Failure to Appear at Hearing, Respondent Conceded Property Used for Exempt Purposes

Excerpts of the Board's Determination follow:

...

10. Mr. Brown failed to appear for the hearing despite the Board having mailed written notice to him at the addresses provided on his Form 132 petition and exemption application. Mr. Brown similarly failed to provide the Board with a change of address. See 52 IAC 2-3-3(e)(requiring a taxpayer to provide written notification to the Board of any address change).

11. Generally, a petitioner’s failure to appear at a scheduled hearing constitutes the basis for default or dismissal of his appeal petition. 52 IAC 2-10-1(a). Here, though, the PTABOA conceded that the subject property was entitled to a 100% exemption for the March 1, 2004 assessment date. That is the remedy that Mr. Brown requested on his Form 132 petition. The Board accepts the PTABOA’s concession.

http://www.in.gov/ibtr/files/Brown_71-026-04-2-8-00001.pdf