Brent Auberry

Brent Auberry

Faegre Baker Daniels

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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

Grave decisions for Cemetery Association and Office Building Owner; Tax Court rejects two petitions to enjoin collection of...

A longstanding exemption is denied. In Washington Park Cemetery Association, Inc. v. Marion County Assess et al., Cause No. 49T10-1404-TA-10, the non-profit Association owned a cemetery, mausoleum and crematory complex in...more

5/27/2014 - Exemptions Property Tax Tax Exemptions

Indiana homeowner failed to prove lack of uniformity in the assessment of his property

Indiana’s burden-shifting statute doesn’t apply to uniformity claims, the Tax Court ruled in a recent decision in which it also held the Owner failed to show that the assessment of his home was non-uniform with those of other...more

5/8/2014 - Appeals Burden of Proof Burden-Shifting Property Tax Property Valuation Tax Assessment Uniformity

The Eagles have not Landed an Indiana Property Tax Exemption for Lodge

On March 18, 2014, the Indiana Tax Court clipped the wings of the Fraternal Order of Eagles #3988, affirming the denial of a property tax exemption for its lodge in Mooresville as of the March 1, 2006 assessment date. In...more

3/19/2014 - Charitable Purpose Fraternal Beneficiary Association Property Tax Tax Assessment Tax Exemptions

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