Recent Developments in Indiana Taxation - I.U. School of Law ...

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1138 INDIANA LAW REVIEW [Vol. 40:1103 reduction may not exceed the lesser of 2% of the assessable property in the taxing unit or the amount of any reduction in the previous year that resulted from 356 successful appeals. A county auditor may request approval from the DLGF for a larger reduction amount. 357 The DLGF need no longer include instructions on how to calculate depreciation of real property or replacement cost of improvements in its rules. 358 In addition, the BTR need no longer provide notice of its final determinations 359 directly to the affected taxing units. Instead, the county auditor must notify the taxing units. In addition, the DLGF is no longer required to include cost and depreciation tables in the real property rule promulgated for a general reassessment. 360 If the BTR fails to hold a hearing on a petition within the maximum allowed 361 time, that failure does not constitute a final determination. If the BTR does not hold a hearing or fails to issue a final determination, the petitioner may wait for 362 the board to act or may request judicial review. If the petitioner initiates a judicial proceeding and the BTR has not issued a determination, the Tax Court will hear the matter de novo. 363 Local officials who are defendants in actions concerning original determinations that they made may, with written approval from the Indiana Attorney General, hire a private attorney (at local expense) to represent them before the Tax Court. 364 H. Tax Collection A county sheriff may no longer release a judgment arising from a tax warrant once the judgment is paid in full. Only the DOR may release such judgments. 365 41 (West)). 356. Id. 357. Id. § 6-1.1-17-8.5 (as added by 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 43 (West)). 358. Id. § 6-1.1-31-6 (as amended by 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 52 (West)). 359. Id. § 6-1.1-15-4 (as amended by 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 39 (West)); id. § 6-1.5-5-2 (as amended by 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 62 (West)). 360. Id. § 6-1.1-15-4; id. § 6-1.5-5-5 (as amended by 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 63 (West)). 361. Id. § 6-1.5-5-6 (as amended by 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 64 (West)). 362. Id. 363. Id. 364. Id. § 33-26-7-1 (as amended by 2006 Ind. Legis. Serv. P.L. 154-2006 (S.E.A. 260) § 70 (West)). 365. Id. § 6-8.1-8-2(g) & (l) (as amended by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) § 6 (West)).
2007] TAX LAW 1139 A county sheriff may only continue collection activity on a tax warrant for more than 120 days if the DOR determines that the sheriff is collecting the warrant on a schedule that will result in the judgment being paid within one year and, new with this legislation, if the sheriff’s tax warrant database is compatible with the DOR’s database. 366 The DOR may levy on unclaimed property if the apparent owner of the 367 property is subject to a tax warrant. The commissioner of the DOR may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff’s costs, clerk’s costs, or fees in uncollectible but any judgment lien on those amounts survives such determination. 368 The GA made a number of changes to the provisions regarding tax sales. The price of property sold at a tax sale now includes the greater of $25 or the 369 amount of postage and publication costs. A county treasurer or county executive may certify to the county auditor a list of real property eligible for sale 370 51 days after the tax payment due date. Property may be certified as eligible for sale after the fall tax installment if the county treasurer or county executive certifies that the property is vacant or abandoned. In the case of real property that is vacant or abandoned, the county executive must certify that fact to the county auditor not later than 61 days before the earliest date on which application 371 for judgment and order for sale may be made. This property must be offered 372 in a different phase or day of a tax sale than other property. A property may not be offered for sale more than 171 days after the date it is certified to the 373 county auditor. Persons who have violated the unsafe building law may not bid on property offered at a tax sale unless they are the owner of the property. 374 A purchase made by an ineligible bidder is subject to forfeiture if the bidder does 375 not cure the circumstances that created the ineligibility. A second tax sale is 376 no longer allowed. Property not sold at the first tax sale will be transferred to 366. Id. § 6-8.1-8-3(d) (as amended by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) § 7 (West)). 367. Id. § 6-8.1-8-15 (as added by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) § 9 (West)). 368. Id. § 6-8.1-8-14 (as added by 2006 Ind. Legis. Serv. P.L. 111-2006 (S.E.A. 362) § 8 (West)). 369. Id. § 6-1.1-24-2 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) § 15 (West)). 370. Id. § 6-1.1-24-1 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) § 13 (West)). 371. Id. 372. Id. § 6-1.1-24-5 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) § 21 (West)). 373. Id. 374. Id. § 6-1.1-24-5.3 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) § 22 (West)). 375. Id. 376. Id. § 6-1.1-24-6 (as amended by 2006 Ind. Legis. Serv. P.L. 169-2006 (H.E.A. 1102) §
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Page 3 and 4: 2007] TAX LAW 1105 at the end of mo
Page 5 and 6: 2007] TAX LAW 1107 24 personal and
Page 7 and 8: 2007] TAX LAW 1109 41 levy so that
Page 9 and 10: 2007] TAX LAW 1111 I.C. § 6-1.1-12
Page 11 and 12: 2007] TAX LAW 1113 86 to change a b
Page 13 and 14: 2007] TAX LAW 1115 I.C. § 36-7-30-
Page 15 and 16: 2007] TAX LAW 1117 1, 2006) to add
Page 17 and 18: 2007] TAX LAW 1119 a county auditor
Page 19 and 20: 2007] TAX LAW 1121 residential rent
Page 21 and 22: 2007] TAX LAW 1123 damages caused b
Page 23 and 24: 2007] TAX LAW 1125 219 sale or tran
Page 25 and 26: 2007] TAX LAW 1127 political subdiv
Page 27 and 28: 2007] TAX LAW 1129 by reorganizing
Page 29 and 30: 2007] TAX LAW 1131 D. Income Tax Be
Page 31 and 32: 2007] TAX LAW 1133 2006, the term
Page 33 and 34: 2007] TAX LAW 1135 324 325 uses the
Page 35: 2007] TAX LAW 1137 Interest accrues
Page 39 and 40: 2007] TAX LAW 1141 386 years 2006 a
Page 41 and 42: 2007] TAX LAW 1143 I.C. § 6-2.5-6-
Page 43 and 44: 2007] TAX LAW 1145 biodiesel and bl
Page 45 and 46: 2007] TAX LAW 1147 included in the
Page 47 and 48: 2007] TAX LAW 1149 A. Wayne County
Page 49 and 50: 2007] TAX LAW 1151 C. Bonney v. Ind
Page 51 and 52: 2007] TAX LAW 1153 523 named respon
Page 53 and 54: 2007] TAX LAW 1155 549 infrastructu
Page 55 and 56: 2007] TAX LAW 1157 presumption that
Page 57 and 58: 2007] TAX LAW 1159 603 the assessed
Page 59 and 60: 2007] TAX LAW 1161 631 they subject
Page 61 and 62: 2007] TAX LAW 1163 661 jurisdiction
Page 63 and 64: 2007] TAX LAW 1165 Beach’s attorn
Page 65 and 66: 2007] TAX LAW 1167 721 12. O’Donn
Page 67 and 68: 2007] TAX LAW 1169 752 spouse. The
Page 69 and 70: 2007] TAX LAW 1171 784 taxing abili
Page 71: 2007] TAX LAW 1173 814 adjusted gro

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