Brent Auberry

Brent Auberry

Faegre Baker Daniels

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Indiana Tax Court deep freezes sales tax exemptions for Warehouse Operator’s purchases of equipment and electricity

In Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue (Jan. 11, 2017), the Indiana Tax Court rejected a Taxpayer’s request for a sales tax exemption for certain freezer equipment and the electricity used...more

1/19/2017 - Sales Tax State Taxes Tax Exemptions

Online Travel Company Did Not Owe Indiana Sales And Innkeeper’s Taxes For Facilitating Rental Of Hotel Rooms

In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on...more

1/9/2017 - Department of Revenue Sales Tax State Taxes Tax Court

Indiana Tax Court Reverses Classification Of An Apartment Complex’s Common Area, Modifying Application Of The 2% V. 3% Tax Caps

The Tax Court in Hamilton Square Investment, LLC v Hamilton County Assessor (Oct. 5, 2016) explained, “Indiana’s property tax caps provide taxpayers with credits against their Indiana property tax liabilities” and the “amount...more

1/3/2017 - County Assessors Property Tax Tax Assessment Tax Court

Indiana Tax Court Declines To Dismiss Property Tax Appeal Where Trust Failed To Timely File Administrative Record

On December 30, 2016, in Lake County Trust Co., Trust No. 6 (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, the Indiana Tax Court allowed a property tax appeal to move forward on the merits, even though the Trust...more

1/3/2017 - Motion to Dismiss Property Tax State Taxes Tax Court

Indiana Tax Court Affirms Assessment Reductions For Retail Property Used As CVS

In Monroe County Assessor v. SCP 2007-C-26-002, LLC a/k/a CVS 3195-02 (Nov. 4, 2016), the Indiana Tax Court affirmed the 2009 – 2013 assessment reductions of a 13,000 square foot retail store operated as a CVS. During the...more

12/30/2016 - CVS Property Tax Retailers Tax Court

Indiana Revenue Forecast & Road Funding – Two Information Briefs from the Indiana Fiscal Policy Institute

The Indiana Fiscal Policy Institute this month released two informational briefs on topics that will be tackled by the Indiana General Assembly in its upcoming legislative session, where the legislature will craft a new...more

12/28/2016 - Income Taxes Local Taxes SALT State Taxes

Indiana Tax Court Upholds Assessment Reductions For Big Box Store, Finding No “Infirmities” In Its Prior Holdings Allowing...

Let the decisions stand! On September 7, 2016, the Indiana Tax Court relied on the well-established principle of stare decisis – the “foundation stone of the rule of law” – in refusing to overrule the Court’s prior decisions...more

9/29/2016 - Fair Market Value Property Tax Tax Court

Indiana Tax Court declines to bring hammer down on Taxpayer who failed to timely respond to Request for Admissions in Income Tax...

On September 23, 2016, an Indiana taxpayer escaped dismissal of its income tax appeal when the Tax Court allowed it to withdraw harmful deemed admissions. Thor Industries challenged the 2008 to 2010 adjusted gross income tax...more

9/26/2016 - Department of Revenue Income Taxes Request for Admissions Summary Judgment Tax Assessment

Indiana Homeowners Failed To Prove $0 Value For Partially Constructed Residence Assessed As 100% Complete

In Jones v. Jefferson County Assessor (May 4, 2016), Homeowners in Jefferson County argued that their partially constructed home should not have been assessed as 100% complete for the 2008 and 2009 tax years. In fact, they...more

6/24/2016 - Homeowners Property Tax Tax Assessment Tax Court

Market Data Which Did Not Relate To Valuation Date Could Not Support Assessment Reduction For Lakeside Rental Property Before...

The Owner of a lakeside rental property failed to connect her market evidence to the relevant valuation date. Consequently, the Tax Court affirmed the partial denial of Owner’s assessment appeal for the March 1, 2009...more

6/23/2016 - Rental Property Tax Court Valuation

Hundreds of Objections Later, Indiana Tax Court Awards Attorney’s Fees in Income Tax Appeal; Court Dismisses Untimely Assessment...

In two opinions issued March 7, 2016, the Indiana Tax Court dealt another hand in the ongoing (and seemingly never-ending) discovery dispute between Gambler Nick Popovich and the Department of Revenue, awarding Popovich...more

6/20/2016 - Attorney's Fees Department of Revenue Discovery Income Taxes

Proceed with Caution – Update on Indiana’s burden-shifting rules in property tax appeals

When does the burden of proof shift to the Assessor in a property tax appeal? These recent Indiana Board of Tax Review rulings address that question. The Indiana Board of Tax Review (IBTR) addresses Indiana’s burden-shifting...more

4/1/2016 - Appeals Burden of Proof Burden-Shifting Property Tax Property Valuation Tax Assessment

No Joke: Indiana Real and Personal Property Tax Exemption Applications Due April 1

This is no April Fools’ Day joke. Indiana property tax exemption applications for 2016 are due on or by April 1 — six weeks earlier than in previous years. If an exemption application is not properly and timely filed, the...more

3/10/2016 - Filing Deadlines Non-Profits Personal Property Property Tax Tax Exemptions

Indiana Tax Court Affirms Reclassification of Wooded Land from Excess Residential to Agricultural

On January 29, 2016, the Indiana Tax Court in DeKalb County Assessor v. Chavez upheld the decision by the Indiana Board of Tax Review to reclassify 2.72 acres of land from excess residential to agricultural for the March 1,...more

2/10/2016 - Agricultural Land Tax Assessment Tax Court

Indiana Tax Court Rejects Assessor’s Income Analysis And Allocated Purchase Price Information In Affirming Assessment Reductions...

In a pair of decisions issued on September 30 and December 3, 2015, the Indiana Tax Court upheld the 2006 to 2010 assessment reductions for an Indianapolis shopping center. In Marion County Assessor v. Gateway Arthur, Inc.,...more

12/23/2015 - Burden of Proof Property Tax Shopping Centers Tax Assessment Tax Court

Indiana Tax Court Reverses Property Tax Ruling Based on Assessor’s “Trial by Ambush”

Even in a small claims proceeding, the Indiana Board of Tax Review must “uphold the fundamental tenet of our judicial system that neither party be subjected to a trial by ambush.” In RJK Trust v. LaPorte County Assessor...more

10/6/2015 - Abuse of Discretion Appraisal Discovery Property Tax Small Claims Court Tax Assessment Tax Court

Proceed With Caution – Indiana Property Tax Appeals: Receipt Of Tax Bill Triggered Right To Appeal; Relevancy Objection Overruled;...

In Alvarado v. Lake County Assessor (Aug. 5, 2015), the Indiana Board of Tax Review considered a number of procedural and evidentiary issues in ruling on the 2012 assessment appeal for a residential property....more

9/22/2015 - Appeals Appraisal Burden of Proof County Assessors Newspapers Property Tax Tax Appeals

Indiana Tax Court Upholds Residential Land Value

On September 9, 2015, the Indiana Tax Court upheld the Indiana Board of Tax Review’s decision affirming an assessor’s residential land valuation. In Cooper v. Allen County Assessor, Homeowners argued that the March 1, 2012,...more

9/14/2015 - Administrative Hearings County Assessors Property Owners Property Valuation Real Estate Transfers Tax Assessment Tax Court

Indiana Tax Court Nullifies Retroactive Property Tax Assessments for Lack of Proper Notice

On May 12, 2015, the Indiana Tax Court ruled on the property tax appeals for two residential parcels owned by Property Development Company Four, LLC (the “Company”), which in 2003 bought two parcels in Grant County upon which...more

9/10/2015 - Petition For Rehearing Property Tax Real Estate Development Retroactive Taxes Tax Assessment Tax Court

Form 133 Petitions Could Not Be Used to Prove Zero Property Tax Assessments for Common Area Land

In a consolidated case involving more than two dozen appeals, the Indiana Tax Court on September 3, 2015, found in Pulte Homes of Indiana, LLC v. Hendricks County Assessor that the Indiana Board of Tax of Review properly...more

9/9/2015 - Burden of Proof Burden-Shifting Evidentiary Hearings Property Tax Tax Assessment Tax Court

Indiana Tax Court Serves a Sales Tax Exemption To Restaurant Chain for Electricity Used to Warm Food

Electricity used by Qdoba Mexican Restaurants to keep food warm before final preparation and sale was found exempt from sales tax by the Indiana Tax Court. On June 23, 2015, the Indiana Tax Court in Aztec Partners, LLC v....more

8/26/2015 - Department of Revenue Electricity Restaurant Industry Sales Tax Tax Exemptions Tax Litigation

Tax Court Refuses To Reweigh The Evidence, Affirming The Indiana Board Of Tax Review’s Final Determinations Of Land Value For A...

In a pair of related decisions issued July 2, 2015, the Indiana Tax Court once again emphasized that it will not reweigh the evidence on appeal from the final determinations of the Indiana Board of Tax Review....more

7/21/2015 - Appraisal County Assessors Final Judgment Property Valuation Tax Appeals Tax Assessment Tax Court

Tax Court Shifts Burden Of Proof To Assessor But Upholds Commercial Land Assessment Based On Application Of The Indiana Guidelines

In Peters v. Boone County Assessor (May 14, 2015), Taxpayers challenged the assessment of land supporting an office building for the March 1, 2010 assessment date. The land was .16 acre, but the Assessor previously had only...more

6/24/2015 - Burden of Proof County Assessors Property Tax Tax Assessment Tax Court

The Assessment Of Common Area Land: Indiana Tax Court Rejects Taxpayers’ Appeals, General Assembly Creates A New Exemption

Indiana allows taxpayers to correct certain property tax assessment mistakes using a Form 133 Petition for Correction of an Error. In Muir Woods, Inc. v. Marion County Assessor (June 18, 2015), the Indiana Tax Court held...more

6/23/2015 - Appeals Case Consolidation Common Areas County Assessors New Legislation Property Tax Tax Assessment Tax Court Tax Exemptions

ESPN Productions Scores Win with Indiana Tax Court’s Ruling Prohibiting Public Access to its Tax Returns and Trade Secrets

On April 9, 2015, ESPN Productions, Inc. recorded its biggest play of the day in the Indiana Tax Court, when the Court granted the Company’s request to seal from public disclosure tax returns, a production services agreement,...more

4/22/2015 - Cable Television Providers ESPN Sealed Records Tax Court Tax Returns

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