The Indiana Tax Court has ruled in favor of a company that operates 19 Qdoba Mexican restaurants in Indiana on its request that electricity used to power certain equipment is not subject to Indiana sales tax.
Finding that an Indianapolis homeowners association did not make any cognizable claims using the Form 133 appeal procedure to appeal assessments on its common area land, the Indiana Tax Court affirmed the dismissal of its petitions to correct error.
Because the Marion County auditor does not have statutory or common law standing to appeal a property tax assessment board of appeals’ decision under Indiana Code 6-1.1-15-12 to the Indiana Tax Court, its judge, Martha Wentworth, held that the constitutional challenge raised regarding the statute will have to be decided another day.
The Indiana Tax Court on Thursday affirmed the real estate assessment of an office building on Zionsville’s Main Street in Boone County.
Although the Grant County assessor was authorized to assess two subject properties under I.C. 6-1.1-9-1, which allows for retroactive assessment, the assessor did not give the taxpayer sufficient notice of certain assessments, the Indiana Tax Court ruled Tuesday.
The Indiana Supreme Court on April 20 appointed a task force to study the work volume, operations and performance of Indiana’s Tax Court, created in 1986 by the Legislature to remove the intricate tax cases from state trial courts.
Beginning next week, basic case information on appeals before the Indiana Supreme Court and Court of Appeals will be available to the public through the Odyssey docket. The Indiana Tax Court made the switch in December.
The Indiana Tax Court affirmed the decision by the Department of Local Government Finance to deny the Clark County Board of Commissioners’ request to increase the county’s Cumulative Capital Development Fund tax rate for the 2012 budget year. The county sought the additional funds for a rainy day fund and to cover unexpected emergency costs.
The Indiana Supreme Court Monday announced the establishment of a task force to review the Tax Court’s operations.
The Indiana Board of Tax Review did not err when it determined property on which a KinderCare Learning Center sits qualified for an educational purposes exemption for the 2009 tax year, the Indiana Tax Court ruled Wednesday.
A Lake Wawasee homeowners association failed to persuade the Indiana Tax Court to overturn Board of Tax Review denials of exemptions for waterfront property it claimed was maintained to retain and preserve the natural characteristics of land and water.
A Delphi company that makes cryogenic tanker trailers as well as repairs and rehabilitates used ones could not convince the Indiana Tax Court that it should be entitled to a refund on the utilities it used to rehab used tankers.
Two pages of handwritten notes prepared by an Indiana Department of State Revenue employee must be turned over to an Illinois company challenging the denial of four refund claims, the Indiana Tax Court held Friday.
Indiana Tax Judge Martha Wentworth dismissed the challenges brought by 11 cooperatives regarding the Indiana Board of Tax Review’s denial of their appeals after their property tax exemptions were revoked. The judge found the court lacks subject matter jurisdiction to hear the cases.
The Indiana Department of Revenue improperly denied a refund of the value of 240 dogs seized by the state from an alleged Harrison County puppy mill, the Indiana Tax Court ruled Dec. 31.
A finance company that purchased car loans at a discounted price is entitled to recoup all the sales tax on the loans which have since gone into default.
In ruling for a national home improvement chain on whether it had to collect sales tax from customers who used its contractor services, the Indiana Tax Court invalidated a distinction contained in Department of Revenue administrative regulations regarding the type of contract a contractor uses.
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Indiana Chief Justice Loretta Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as the opportunities and challenges today’s courts and lawyers face.
When Loretta Rush was named chief justice of the Indiana Supreme Court in August, Indiana hit a milestone. For the first time, all of our state’s appellate courts were being led by women. Indiana Lawyer recently invited Rush, Indiana Court of Appeals Chief Judge Nancy Vaidik, Indiana Tax Judge Martha Wentworth and Chief Judge Robyn Moberly of the U.S. District Court for the Southern District of Indiana’s Bankruptcy Court to discuss their career paths as well as opportunities and challenges today’s courts and lawyers face.
Indiana Tax Court records will migrate to the Odyssey case management system effective Dec.1, the first state appeals court to transfer records to the system. Records will be available at no charge online at mycase.in.gov.