Brent Auberry

Brent Auberry

Faegre Baker Daniels

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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

Indiana Tax Court Upholds Property Tax Exemption For Early Learning Center

On April 1, 2015, the Indiana Tax Court in Johnson County PTABOA and Assessor v. KC Propco LLC d/b/a Kindercare Learning Center affirmed the grant of a 100% real property tax educational purpose exemption for property used as...more

4/7/2015 - Educational Institutions Property Tax Tax Court Tax Exemptions

Indiana Board of Tax Review: Solar Electric Generating Facilities Should be Assessed as Utilities for Property Tax Purposes

On February 14, 2015, the Indiana Board of Tax Review in eight appeals by the owners of four solar electric generating facilities ruled for the 2013 and 2014 tax years that the solar companies should be centrally assessed by...more

3/24/2015 - Investor-Owned Utilities Property Tax Solar Energy Solar Farm

Supreme Court Decides Direct Mktg. Ass'n. v. Brohl

On March 3, 2015, the Supreme Court decided Direct Mktg. Ass’n. v. Brohl, No. 13-1032, holding that the Tax Injunction Act (TIA), which provides that federal district courts “shall not enjoin, suspend or restrain the...more

3/4/2015 - Direct Mkting Association v Brohl Internet Retailers Retailers Sales & Use Tax SCOTUS Tax Injunction Act

Indiana Tax Court rejects property tax exemption for Homeowners’ Association that failed to show it was organized to retain and...

A Hoosier Homeowners’ Association was denied a property tax exemption because it failed to show that it was established for the purpose of retaining and preserving its land and water for their natural characteristics....more

2/24/2015 - Condominiums Homeowners' Association Land Preservation Property Tax Tax Exemptions

A Deluge Of Dismissals: Indiana Tax Court Dismisses 11 Property Tax Exemption Appeals For Lack Of Jurisdiction

When it rains, it pours. On January 20, the Indiana Tax Court issued eleven rulings dismissing property tax exemption appeals for lack of jurisdiction....more

1/22/2015 - Appeals Jurisdiction Property Tax Tax Court Tax Exemptions

Department Of Revenue Barks Up The Wrong Tree (Again): Indiana Tax Court Allows Claim For Compensatory Damages To Proceed

In its final ruling of 2014, the Indiana Tax Court held that the Department of Revenue could not wrongly confiscate a taxpayer’s inventory, sell the inventory for pennies on the dollar, and avoid a refund by arguing the Court...more

1/19/2015 - Compensatory Damages Department of Revenue Inventory Property Sales Jurisdiction Tax Court Tax Refunds

Proceed With Caution – Indiana Property Tax Appeals: Burden Of Proof Shifts For “Aberrational” Assessments; Appealing $50 Penalty...

A 5%+ assessment increase is “aberrational” where the property has not substantially changed year-to-year, so the Assessor carries the burden of proof. I have previously posted about Indiana’s adoption of a burden-shifting...more

12/11/2014 - Administrative Hearings Burden of Proof County Assessors Property Tax Tax Appeals

Indiana Department Of Revenue Adds Back Manufacturer’s Substantial Inter-Company Interest Expenses Claimed On Corporate Income Tax...

In a September 2014 ruling, a multi-national manufacturer with Indiana locations protested the Indiana Department of Revenue’s decision to add back interest expenses claimed on its corporate income tax returns. Manufacturer...more

10/28/2014 - Audits Corporate Taxes Department of Revenue Manufacturers

Missing Transmittal Envelope Was Not The Intentional Spoliation Of Evidence Justifying Indiana Tax Court’s Dismissal Of Income Tax...

An Indiana gambler lost another hand in the latest ruling by the Tax Court on his continuing discovery disputes with the Indiana Department of Revenue. On September 18th the Court denied Nick Popovich’s motion for default...more

10/2/2014 - Appeals Discovery Dismissals Evidence Income Taxes Spoliation Tax Liability

Indiana Property Tax Exemptions: Church Permitted To File Letter In Lieu Of Application; Trade Association Failed To Prove Split...

Church properly used letter of notification (and not official application) to claim exemption; previously granted exemption rolled forward. The Indiana Board of Tax Review applied a 100% property tax exemption to a church...more

9/23/2014 - Conservation Exemptions Non-Profits Property Tax Public Schools Religious Institutions Tax Exemptions Trade Associations

Indiana Supreme Court Refuses To Apply A Company’s Foreign Source Dividend Deduction To Its NOL Calculations

On August 25, 2014, the Indiana Supreme Court issued its decision in Indiana Department of State Revenue v. Caterpillar, Inc., holding that the plain meaning of the Indiana tax statutes prohibited the company from increasing...more

9/3/2014 - Adjusted Gross Income Corporate Taxes Foreign Investment Net Operating Losses Tax Court

Racquet Club Argues For Lower Land Assessments That “Felt Right,” Loses Indiana Property Tax Appeals In Straight Sets

On August 21, 2014, the Indiana Tax Court in Indianapolis Racquet Club, Inc. v. Marion County Assessor, Cause No. 49T10-1201-TA-1, affirmed the 2002 assessment of a tennis club situated on three contiguous parcels and...more

8/25/2014 - Property Tax Tax Assessment Tax Court

Proceed With Caution, Part XIV: New Indiana Board Rulings Apply The Modified Burden Of Proof Statute For Property Tax Appeals

Earlier this year, I reported on the enhancement of Indiana’s burden of proof statute, which became effective March 25, 2014. Generally, the Assessor has the burden of proof on appeal if the challenged assessment is more...more

8/18/2014 - Burden of Proof Property Tax State Taxes

New Law Nullifies Property Tax Exemption for Buildings Sold by Nonprofits

What happens to a property tax exemption when a nonprofit sells its building to an entity that will use it for a non-exempt purpose? As of July 1, 2014, and extending through 2015, the new owner will owe property tax on the...more

7/28/2014 - Commercial Property Owners Non-Profits Property Tax Tax Exemptions

The Gambler Breaks Even: Tax Court Orders Indiana Department Of Revenue To Answer Discovery Requests But Denies Taxpayer’s Second...

The Tax Court does not often address discovery issues in published decisions and orders. In this case, Popovich v. Indiana Department of State Revenue, Cause No. 49T10-1010-TA-53 (April 24, 2014 and June 4, 2014), the Court...more

7/15/2014 - Department of Revenue Discovery Income Taxes Motion to Compel Request For Information Tax Returns

Tissue Bank Owned By For-Profit And Leased To Related Non-Profit Exempt From Indiana Property Tax

In Hamilton County Assessor v. SPD Realty, LLC, Cause No. 49T10-1104-TA-28 (May 27, 2014) (March 1, 2009 assessment date), the Indiana Tax Court affirmed the grant of a charitable purpose exemption where the office building...more

7/7/2014 - Charitable Organizations Charitable Purpose Limited Liability Companies Non-Profits Real Estate Investments Tax Court

Indiana Condominium Owners Failed To Show Their Unit Suffered From Obsolescence Or Was Valued Higher Than Comparable Properties

In Kamenova v. Marion County Assessor, Cause No. 49T10-1108-TA-49 (June 4, 2014), Owners of a condominium unit argued the unit’s 2006 assessment was too high due to the negative impact of excessive noise, foul odors, and...more

6/30/2014 - Condominiums Property Valuation Tax Assessment

Indiana Tax Court denies budget and tax levy appeals; two local units gave improper notices, one erroneously argued that poor...

The Indiana Tax Court has issued three decisions in the first half of 2014 relating to appeals of final determinations by the Department of Local Government Finance (DLGF) regarding budgets and tax levies for local taxing...more

6/30/2014 - Appeals Notice Requirements Revenue Tax Court Tax Revenues

New Indiana Statute Effective July 1st Allows Non-Residents To Pay Home State’s Lower Sales Tax Rate On Vehicle Purchases

Indiana has a 7% sales tax rate. Earlier this year, the Indiana General Assembly passed a new statute, Indiana Code 6-2.5-2-3, which allows non-residents to purchase vehicles from Indiana dealers and pay the (typically...more

6/23/2014 - Automotive Industry Motor Vehicles New Legislation Purchasers Resident Status Tax Rates

Being a “good landlord” not enough to prove low income housing qualified for Indiana’s charitable purpose property tax exemption

In Housing Partnerships, Inc. v. Tom Owens, Bartholomew County Assessor, Pet. No. 49T10-1005-TA-23 (June 6, 2014), Taxpayer owned several individual homes, duplexes and small apartment buildings. The properties were rented...more

6/16/2014 - Affordable Housing Charitable Purpose Property Tax Rental Property Tax Exemptions

Repair Service or Manufacturing? Tax Court finds that grinding and calibrating work rolls used by Mills was manufacturing...

Indiana allows an exemption from sales and use tax for items directly used or consumed in the direct production of tangible personal property. The Indiana Tax Court last month concluded that a Taxpayer’s grinding and...more

6/9/2014 - Manufacturers Sales & Use Tax State Taxes

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