Three Cases Filed in Tax Court in July

07/17/14	Princess City Plaza LLC v. St. Joseph Co. Assessor	N/A	71T10-1406-TA-49
07/17/14	Indiana Finance Financial Corp. v. Ind. Dep't of State Revenue	N/A	49T10-1407-TA-47
07/17/14	Indiana Finance Co. v. Ind. Dep't of State Revenue	N/A	49T10-1407-TA-48

http://www.in.gov/judiciary/opinions/taxsumm.html

Tax Court Posts Oral Argument in Popovich v. DOR

THU, JUL 31, 2014 at 10:00 AM

Nick Popovich v. Ind. Dep't of State Revenue

Tax

Marion

http://mycourts.in.gov/arguments/default.aspx?court=tax

Republic Reports Opponents Argue Points in Battle Over Exemption

From the Columbus Republic:

A decision is expected in the next 30 days from the Indiana Tax Court to settle a seven-year dispute that could have repercussions for a local nonprofit and the types of affordable housing clients it serves.

Housing Partnerships Inc. has been attempting to regain its charitable purposes property-tax exemption since 2007, when the Bartholomew County Property Tax Board of Appeals ruled it was no longer eligible for the tax relief.

HPI owes $617,751.44 in back property taxes on properties in its portfolio at the time of a 2006 property exemption request, Bartholomew County Assessor Lew Wilson said.

http://www.therepublic.com/view/local_story/Opponents-argue-points-in-batt_1406769417

Supreme Court Denies Transfer in Kellam

49T10-1211-TA-78

Roderick E. Kellam v. Fountain County Assessor

Petitioner

Review Denied - All Justices concur, except David, J., votes to grant review.

7/24/14

Wentworth, J.

N/A

N/A

FP

12/10/13

http://www.in.gov/judiciary/cofc/2338.htm

Excerpts of that decision follow:

The Indiana Board’s final determination stated the following rationale for denying Kellam a homestead deduction on his Fountain County property:

The most important reason the deduction should have been denied is that [Kellam] and co-owner Myers both had homesteads in other Indiana counties when the application was filed.1 Therefore, neither one was eligible for the homestead standard deduction on the subject property. Contrary to what the [Assessor] said during the hearing, an individual may have only one homestead standard deduction per year.2 The subject property needed to be [Kellam’s] principal residence, as a person cannot have more than one principle [sic] residence.

(Cert. Admin. R. at 25 ¶ 32 (footnote added).)

…

Accordingly, the Indiana Board’s conclusion that the Fountain County property was not Kellam’s principal place of residence is contrary to law.

http://www.in.gov/judiciary/opinions/pdf/12101301mbw.pdf

Tax Court Judge Up for Retention Vote in November

From the Northwest Indiana Times:

In addition to electing Indiana's secretary of state, state auditor and state treasurer, Hoosier voters on Nov. 4 will decide whether to keep two Supreme Court justices and two state appellate judges on the bench for the next decade.

The jurists up for retention are Supreme Court Justices Mark Massa and Loretta Rush; Tax Court Judge Martha Blood Wentworth; and Court of Appeals Judge Rudolph Pyle III.

Massa, Rush and Pyle were appointed to their posts in 2012 by former Gov. Mitch Daniels, a Republican. Wentworth is a 2011 Daniels appointee.

Under the state's judicial selection process, two years after the governor appoints a judge Indiana citizens get to decide whether to retain the judge for a 10-year term.

The idea is to both give voters a veto over gubernatorial judicial appointments and make it easier to promptly remove an incompetent judge.

...

http://www.nwitimes.com/news/local/govt-and-politics/elections/four-state-judges-seeking--year-terms/article_3a0bd169-08a2-59d0-9f56-540a759028e2.html

See retention information here:

http://www.in.gov/judiciary/admin/2924.htm

Tax Court Cancels Oral Argument in Calumet Township Trustee v. DLGF

MON, JUL 14, 2014 at 10:00 AM

Calumet Township Trustee v. Ind. Dep't of Local Goverment Finance

Tax

Marion

http://mycourts.in.gov/arguments/default.aspx?court=tax

News and Tribune Reports Clark County Loses Tax Court Case

From the Clark County News and Tribune:

The Indiana Tax Court ruled against Clark County last week in a case in which the county challenged the Indiana Department of Local Government Finance’s denial of its request for an excess property tax levy for the 2011 budget year.

The ruling ends a legal battle that was initiated by the county on Feb. 4, 2011, and stems from a decision of the Clark County Council in 2007 to voluntarily reduce the county’s budget levy in 2008.

The county had argued that the council had committed a “data error” when calculating how many dollars to list as the county’s operating balance, which would have mitigated the impact of the 25 percent levy reduction in future years, said former county attorney Greg Fifer.

The county filed a levy appeal with the DLGF in 2010 for permission to impose an excess property tax levy in the amount of $7.2 million, but the DLGF issued a final determination denying the appeal without providing the county a hearing, stating that “no error occurred, but rather that Clark County intentionally lowered its levy in 2008.”

Fifer said he was “not shocked at the result,” and said the tax court based its ruling on a “self-serving document the DLGF put into the administrative record without having a hearing” on the matter.

“That made it a much more difficult hurdle to get over,” Fifer said.

An appeal to the Indiana Supreme Court is an option, Fifer said, but it would be up to the county’s leaders to decide on whether or not it was worth the expense to pursue it. The appeal must be filed within 30 days of the ruling being issued, Fifer said.
...

http://www.newsandtribune.com/clarkcounty/x1736691304/Clark-County-loses-tax-court-case

Two Hearings Scheduled for July in Tax Court

Calumet Township Trustee v. Ind. Dep't of Local Government Finance (View)

Monday, July 14, 2014 10:00 AM - 11:00 AM

49T10-1403-TA-7 This is a hearing on the Respondent's Motion to Dismiss. For a description on the merits of the case see the Tax Summaries athttp://www.in.gov/judiciary/opinions/taxsumm.html. Location: State House, Room 413 Indianapolis, IN 46204

Nick Popovich v. Ind. Dep't of State Revenue (View)

Thursday, July 31, 2014 10:00 AM - 11:00 AM

49T10-1010-TA-53 This is a hearing on Petitioner's Motion for Trial Rule 37 Sanctions. For a description on the merits of the case see the Tax Summaries athttp://www.in.gov/judiciary/opinions/taxsumm.html. Location: State House, Room 413 Indianapolis, IN 46204

http://www.in.gov/activecalendar/EventList.aspx?fromdate=6%2f1%2f2014&todate=6%2f30%2f2014&display=Month&view=DateTime

Cases Filed in Tax Court in June

06/16/14	Riley-Roberts Park, LP v. Marion Co. Assessor	N/A	49T10-1406-TA-37
06/16/14	Grandville Cooperative, Inc. v. Marion Co. Assesor	N/A	49T10-1406-TA-35
06/16/14	Yorktown Homes South, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-38
06/16/14	Mayfield Green Cooperative, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-41
06/16/14	Ronald Newhouse Farms Inc. v. Ind. Dep't of State Revenue	N/A	02T10-1406-TA-46
06/16/14	Harvard Square Cooperative, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-36
06/16/14	Southwood Cooperative, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-43
06/16/14	Lakeview Terrace Cooperative, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-40
06/16/14	Three Fountains West, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-42
06/16/14	Three Fountains Cooperative, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-44
06/16/14	Troy Manor Cooperative, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-39
06/16/14	Retreat Cooperative, Inc. v. Marion Co. Assessor	N/A	49T10-1406-TA-45
06/13/14	Marion Co. Auditor v. Three Fountains Cooperative, Inc.	N/A	49T10-1406-TA-34
06/13/14	Marion Co. Auditor v. Southwood Cooperative, Inc.	N/A	49T10-1406-TA-27
06/13/14	Marion Co. Auditor v. Retreat Cooperative, Inc.	N/A	49T10-1406-TA-31
06/13/14	Marion Co. Auditor v. Harvard Square Cooperative, Inc.	N/A	49T10-1406-TA-33
06/13/14	Marion Co. Auditor v. Mayfield Green Cooperative, Inc.	N/A	49T10-1406-TA-26
06/13/14	Marion Co. Auditor v. Yorktown Homes South, Inc.	N/A	49T10-1406-TA-30
06/13/14	Marion Co. Auditor v. Grandville Cooperative, Inc.	N/A	49T10-1406-TA-25
06/13/14	Marion Co. Auditor v. Three Fountains West, Inc.	N/A	49T10-1406-TA-28
06/13/14	Marion Co. Auditor v. Troy Manor Cooperative, Inc.	N/A	49T10-1406-TA-29
06/13/14	Marion Co. Auditor v. Lakeview Terrace Cooperative, Inc.	N/A	49T10-1406-TA-32
06/05/14	Carol Cooper v. Allen Co. Assessor	N/A	02T10-1405-TA-22
06/05/14	Gregory & Carmen Cooper v. Allen Co. Assessor	N/A	02T10-1405-TA-19
06/05/14	SAC Finance, Inc. v. Ind. Dep't of State Revenue	N/A	49T10-1405-TA-18
06/05/14	North America Packaging Corp. v. Ind. Dep't of State Revenue	N/A	49T10-1405-TA-20
06/05/14	North America Packaging Corp. v. Ind. Dep't of State Revenue	N/A	49T10-1405-TA-21
06/05/14	Pioneer Hi-Bred International, Inc. v. Indiana Dep't. of State Revenue	N/A	49T10-1406-TA-23
06/05/14	Pioneer Hi-Bred International, Inc. v. Indiana Dep't. of State Revenue	N/A	49T10-1406-TA-24

http://www.in.gov/judiciary/opinions/taxsumm.html

Tax Court Posts Oral Argument in Property Development Co. Four

THU, JUN 19, 2014 at 10:00 AM

Property Development Co. Four, LLC v. Grant Co. Assessor

Tax

Marion

http://mycourts.in.gov/arguments/default.aspx?court=tax

Tax Court Schedules Oral Argument in Property Development Co. Four, LLC for June 19th

Property Development Co. Four, LLC v. Grant Co. Assessor (View)

Thursday, June 19, 2014 10:00 AM - 11:00 AM

49T10-1401-TA-3 The taxpayer challenges whether the Indiana Board of Tax Review erred when it determined that an Assessor could reassess property retroactively under Indiana Code § 6-1.1-9-5. Location: State House, Room 413 Indianapolis, IN 46204

http://www.in.gov/activecalendar/EventList.aspx?fromdate=6/1/2014&todate=6/30/2014&display=Month&view=DateTime

One Appeal Filed in Tax Court in May

05/16/14

6 & 15 Convenience Store, Inc. v. Ind. Dept. of State Revenue

N/A

71T10-1405-TA-17

http://www.in.gov/judiciary/opinions/taxsumm.html

Tax Court Posts Argument in Gillette v. Brown Co. Assessor

THU, MAY 29, 2014 at 10:00 AM

Kathryn Gillette v. Brown Co. Assessor

Tax

Marion

http://mycourts.in.gov/arguments/default.aspx?court=tax

Tax Court Posts Argument in AK Steel Matter

FRI, MAY 23, 2014 at 10:00 AM

Spencer Co. Assessor, et. al. v. AK Steel Corp.

Tax

Marion

http://mycourts.in.gov/arguments/default.aspx?court=tax

Four Hearings Scheduled for Tax Court in May

West Ohio II, LLC v. Marion Co. Assessor, et. al. (View)

Thursday, May 08, 2014 10:00 AM - 11:00 AM

49T10-1404-TA-9 This is a hearing on Petitioner's Petition to Enjoin Collection of Tax. For a description on the merits of the case see the Tax Summaries athttp://www.in.gov/judiciary/opinions/taxsumm.html. Location: State House, Room 413 Indianapolis, IN 46204

Washington Park Cemetery Assoc., Inc. v. Marion Co. Assessor, et. al. (View)

Thursday, May 08, 2014 1:00 PM - 2:00 PM

49T10-1404-TA-10 This is a hearing on Petitioner's Petition to Enjoin Collection of Tax. For a description on the merits of the case see the Tax Summaries athttp://www.in.gov/judiciary/opinions/taxsumm.html. Location: State House, Room 413 Indianapolis

Spencer Co. Assesso, et. al. v. AK Steel Corp. (View)

Friday, May 23, 2014 10:00 AM - 11:00 AM

49T10-1306-TA-57 This is a hearing on Respondent's Motion for Summary Judgment. For a description on the merits of the case see the Tax Summaries athttp://www.in.gov/judiciary/opinions/taxsumm.html. Senior Judge Thomas G. Fisher presiding Location: State House, Room 413 Indianapolis, IN 46204

Kathryn Gillette v. Brown Co. Assessor (View)

Thursday, May 29, 2014 10:00 AM - 11:00 AM

49T10-1305-TA-53 This is an oral argument involving whether the Indiana Board of Tax Review erred when it determined that Petitioner's submission of insurance values on her property did not establish its market value-in-use. Location: State House, Room 413 Indianapolis, IN 46204

http://www.in.gov/activecalendar/EventList.aspx?fromdate=5/1/2014&todate=5/31/2014&display=Month&view=DateTime

Nine Appeals Filed in Tax Court in April

04/30/14	Speedway LLC v. Ind. Dep't of State Revenue	N/A	49T10-1404-TA-16
04/30/14	Kooshtard Property I, LLC v. Monroe County Assessor	N/A	49T10-1404-TA-15
04/29/14	Washington Park Cemetery Assoc., Inc. v. Marion Co. Assessor, et al.	N/A	49T10-1404-TA-10
04/29/14	West Ohio II, LLC v. Marion Co. Assessor, et al.	N/A	49T10-1404-TA-9
04/29/14	Sukhwinder Singh & Davinder Kaur v. Dep't of State Revenue	N/A	49T10-1404-TA-13
04/29/14	Sukwinder Singh & Charanjit Singh v. Dep't of State Revenue	N/A	49T10-1404-TA-12
04/29/14	RPM Petroleum, Inc. v. Dep't of State Revenue	N/A	49T10-1404-TA-11
04/29/14	Aman & Baghel Petroleum, Inc. v. Dep't of State Revenue	N/A	49T10-1404-TA-14
04/01/14	Aurora Loan Services v. Ind. Dep't of Revenue	N/A	49T10-1403-TA-8

http://www.in.gov/judiciary/opinions/taxsumm.html

Oral Argument in Elmer v. Revenue Posted

MON, APR 7, 2014 at 10:00 AM

Paul J. Elmer & Carol A. N. Elmer v. Ind. Dep't of State Revenue

Tax

Marion

 http://mycourts.in.gov/arguments/default.aspx?court=tax

Tax Court Publishes 2013 Annual Report

 INDIANA TAX COURT

2013 ANNUAL REPORT

Carryover Cases from 2012….……………………………………….…… 175

New Cases Filed in 2013…….……………………………………………. 76

Cases Remanded…………………………………………………………… 0

TOTAL…………………………………………………………………………. 251

Written Decisions…………………………………………………………………….... 21

Final ………….…….…………………………………………..……. 16

Non-dispositive ………….…………………..……………………… 5

Dispositions…………………………………………………………………………..... 58

Final ………………………………………………………………… 16

Voluntary Dismissals………………………………………………. 41

Mediations………………………………………………………….. 1

TOTAL PENDING CASES 12-31-13……………………………………………….. 193

Under Advisement…………………………………………………. 50

[As Consolidated…………………………………..41]

Settled / Voluntary Dismissals Pending…………………………. 21

Proceedings Stayed Pending Outcome in Related Cases …… 35

Preliminary or Pleading Stage……………………………………. 8

Status Report Due…………………………………………………. 34

Remanded………………………………………………………….. 0

Mediation…………………………………………………………… 0

Briefs Due………………………………………………………….. 11

Set For Trial or Oral Argument…………………………………… 7

Trial Preparation....………………………………………………… 27

Interlocutory Appeal……………………………………………….. 0

Tax Type of the 76 Cases Filed in 2013

Property Taxes………………………………………………………………… 44

Department of Local Government Finance………………….. 1

Indiana Board of Tax Review

Personal Property………………………………………… 2 

Real Property…………………………………………….. 41

Listed Taxes……………………………………………………………………. 32

Department of State Revenue

Income……………………………………………………. 12

Sales and Use……………………………………………. 19 Fuels………………………………………………………. 0

Inheritance………………………………………………. 0

CSET…………………..………………………………… 0

Bank & FIT………………………………………………. 1

Utilities Receipts………………………………………… 0

Wagering Tax……………………………………………. 0

County Elections for the 76 Cases filed in 2013

Marion………………………………………………………………… 73

Allen………………………………………………………………..…. 0

St. Joseph…………………………………………………………… 1

Lake………………………………………………………………..… 1

Vigo………………………………………………………………..…. 0

Vanderburgh…………………………………………………………. 0

Jefferson…………………………………………………………….. 1

Number of Trials, Oral Arguments, and Hearings……………………………… .. 30

http://www.in.gov/judiciary/tax/files/2013-tax-court-annual-report.pdf

Oral Argument in Fresenius USA v. Revenue Posted

 During my absence, the follow oral argument was posted:

THU, MAR 20, 2014 at 10:00 AM

Fresenius USA Marketing, Inc. v. Indiana Dep't of State Revenue

Tax

Marion

http://mycourts.in.gov/arguments/default.aspx?court=tax

One Hearing Scheduled for April in Tax Court

Paul J. Elmer & Carol A. N. Elmer v. Ind. Dep't of State Revenue (View)

Monday, April 07, 2014 10:00 AM - 11:00 AM

49T10-1110-TA-64 This is a hearing on the Respondent's Motion for Summary Judgment. For a description on the merits of the case see the Tax Summaries athttp://www.in.gov/judiciary/taxsumm.html. Senior Judge Thomas G. Fisher, presiding Location: State House, Room 413 Indianapolis, IN 46204

http://www.in.gov/activecalendar/EventList.aspx?fromdate=3%2f1%2f2014&todate=3%2f31%2f2014&display=Month&view=DateTime