Brent Auberry

Brent Auberry

Faegre Baker Daniels

Contact  |  View Bio  |  RSS

Latest Publications

Share:

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

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

41 Results
|
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×