As posted earlier, on March 19, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-05. Section 6(B) of the Order states:
Property taxes remain due on May 11, 2020, however counties are to waive penalties on...more
Indiana Governor Eric Holcomb has extended the State’s Stay at Home Order in Executive Order 20-18 until April 20, 2020. In the Order, the Governor admonishes that “legal services” and “real estate services (including...more
Indiana’s real and personal property tax exemption petitions (Form 136) are normally due on or before April 1st annually. On March 26, 2020, Indiana Governor Holcomb issued Executive Order 20-12, extending the deadline to...more
Property Taxes Must be Paid on or before July 10th to avoid penalties. On March 20th I discussed the Indiana Governor’s Executive Order No. 20-05, which calls for property payments (for the January 1, 2019 assessment date...more
On March 19, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-05. Section 6(B) of the Order states...more
The annual exercise of filing real and personal property tax exemption applications is once again upon Indiana taxpayers, as the April 1 deadline for these applications draws near. If an application is required and not filed,...more
Assessor had spent little time with limited discovery prosecuting case -
Name: Marion County Assessor v. Stutz Business Center, LLC -
Date Issued: August 30, 2019 -
Property Type: Vacant land -
Assessment Years:...more
Name: Purdom v. Knox County Assessor, Knox County Property Tax Assessment Board of Appeals, and Indiana Board of Tax Review -
Date Issued: Feb. 11, 2020 -
Property Type: Single-family residence -
Assessment Date:...more
Name: CVS Corporation v. Elkhart County Assessor
Date Issued: December 9, 2019 -
Property Type: Retail pharmacy -
Assessment Years: 2012 – 2015...more
Name: Sheerin v. LaPorte County Assessor -
Date Issued: December 11, 2019 -
Property Type: Vacant lot -
Assessment Year: 2015...more
Name: McClain Museum, Inc. v. Madison County Assessor -
Date Issued: November 7, 2019 -
Property Type: Museum -
Assessment Year: 2014...more
Name: Hebron-Vision, LLC v. Porter County Assessor -
Date Issued: October 28, 2019 -
Property Type: 80-unit apartment complex -
Assessment Years: 2012-2015...more
On May 24, 2018, the Indiana Tax Court in Switzerland County Assessor v. Belterra Resort Indiana, LLC partially reversed the Indiana Board of Tax Review, ordering a further reduction to the values of its hotel, riverboat...more
In Guthrie v. Clark County Assessor (August 13, 2019), Taxpayer challenged the 2018 assessment of her home, pole barn and other improvements before the Indiana Board of Tax Review....more
Indiana law provides several avenues to achieve property tax exemptions for property used to advance religious purposes. In June 2019, The Indiana Board of Tax Review approved application of property tax exemptions to a...more
Name: Madison County Assessor v. Sedd Realty Company -
Date Issued: May 22, 2019 -
Property Type: Shopping Center -
Assessment Dates: 2009-2012...more
Name: Wigwam Holdings LLC v. Madison County Assessor -
Date Issued: May 8, 2019 -
Property Type: 220,000 SF building, including a natatorium, auditorium and 8,996 seat basketball facility...more
Last week I spoke at a seminar regarding recent developments involving Indiana property tax appeal procedures. Following are summaries of various rulings of the Indiana Board of Tax Review (“IBTR”) involving the burden of...more
The Indiana General Assembly concluded its 2019 legislative session last week, and several bills that passed address Indiana property tax issues, both procedural and substantive. Below is a high level summary of several...more
Case Name: Marinov and Marinova v. Tippecanoe County Assessor -
Date Issued: February 20, 2019 -
Property Type: Single-family residence...more
On December 26, 2018, the Indiana Department of Revenue, in Letter of Findings No. 04-20171229, sustained Manufacturer’s protest against the assessments of sales tax against environmental monitoring services and cooling...more
In Marion County Assessor v. Stutz Business Center, LLC (January 11, 2019), Owner fell short in its effort to cut short an appeal by a County Assessor challenging the Owner’s voluntary withdrawal of its 2012 to 2014 real...more
Name: Garrett LLC v. Noble County Assessor -
Date Issued: September 24, 2018 -
Property Type: Former foundry with environmental contamination...more
Name: L&R Enterprises, LLC v. Hancock County Assessor -
Date Issued: July 2, 2018 -
Property Type: Restaurant (freestanding, approximately 5,500 sq. ft.)...more
On June 21, 2018, the United States Supreme Court decided South Dakota v. Wayfair, Inc., No. 17-494, holding that states can require out-of-state sellers to collect and remit sales tax on goods shipped to the state, even if...more
6/22/2018
/ Appeals ,
Commerce Clause ,
Constitutional Challenges ,
Internet Retailers ,
Interstate Commerce ,
Out-of-State Companies ,
Physical Presence Test ,
Quill ,
Reversal ,
Sales & Use Tax ,
SCOTUS ,
South Dakota v. Wayfair ,
Substantial Nexus