Proof in Trial: University of Louisville
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#WorkforceWednesday: CA Whistleblower Retaliation Cases, NYC Pay Transparency Law, Biden’s Labor Agenda - Employment Law This Week®
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II-31- The Changing 9 to 5 From 1980 to Today
This November, California voters will decide whether commercial and industrial properties will lose their Proposition 13 protection against property tax reassessment. The Split-Roll Initiative has officially qualified for...more
The past year saw the lower courts wrestle with the aftermath of the U.S. Supreme Court’s decision in Bank of America Corp. v. City of Miami that, like the Court’s previous ruling in Texas Department of Community Affairs v....more
Campus Real Estate, Property Management, Tax Credits The 15th Annual Higher Education Real Estate Lawyers conference was held in San Francisco, where attendees listened to and learned from both in-house and outside counsel at...more
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
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
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
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
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
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
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
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