Articles

Judge: facility not exempt from property tax

The Indiana Tax Court has upheld the decision of the Indiana Board of Tax Review that a Tipton County assisted living facility failed to raise a prima facie case that it is exempt from property tax under Indiana Code 6-1.1-10-16.

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Tax Court: tax rate recalculation incorrect

The Indiana Tax Court ruled that a government agency incorrectly calculated a Marion County school district’s capital project fund levy property tax rate for 2011, and it has ordered the Department of Local Government Finance to recalculate the tax rates going back to 2007.

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Judge affirms assessment of theater

The Indiana Tax Court affirmed the 2006 assessment of a Marion movie theater, finding the Grant County assessor is essentially asking the court to reweigh the evidence, which it cannot do.

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Curry denies White’s request for special prosecutor

Marion County Prosecutor Terry Curry said Thursday that his office will not grant Secretary of State Charlie White’s request to appoint a special prosecutor to investigate White’s allegations of voter fraud by former U.S. Senator Evan Bayh and his wife Susan.

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Tax Court rules in brewery’s favor

Ruling on an issue that previously has come before the Indiana Tax Court, Senior Judge Thomas Fisher has upheld that sales to Indiana customers who hired common carriers to pick up alcohol at an Ohio facility shouldn’t have been included in the sales factor of Miller Brewing Co.’s adjusted gross income tax and supplemental net income tax.

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COA rules paying penalty doesn’t nullify appeal

The Indiana Court of Appeals has ruled on an issue that has not directly been addressed by statute or caselaw, holding that paying a civil penalty to stop a tax sale of property doesn’t cancel out an appeal questioning that assessment’s validity.

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Tax Court warns against arguing wages aren’t taxable

In rejecting a man’s argument that his employment wages shouldn’t be subject to Indiana’s adjusted gross income tax, the Indiana Tax Court warned that those who present a similar argument in the future may be subject to paying the attorney fees of the other party.

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7th Circuit rules in favor of bank in lien dispute

The 7th Circuit Court of Appeals had to decide whether the relevant property in a dispute between a bank and the Internal Revenue Service was the real estate the bank owned or if it was the rentals of that property. Whether the IRS’ tax lien could take priority over the bank’s lien hinged on the answer.

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