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

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1166 INDIANA LAW REVIEW [Vol. 40:1103 705 them. P/S provided no proof that it did not receive the demand notices, only 706 a statement that it had not. After correcting a mathematical error in the collection fees assessed to P/S, the Tax Court granted the DOR’s motion for summary judgment. 707 708 11. 117 Republic, Ltd. Partnership v. Brown Township Assessor. —On October 13, 2005, the taxpayer initiated an appeal of the BTR’s final determination of the value of its real property on the March 1, 2003, assessment 709 date. This decision was on the taxpayer’s motion to have the case remanded to the BTR so that the taxpayer could present additional evidence that it had 710 acquired after the administrative hearing. During the administrative hearing, the taxpayer had claimed that the assessed value assigned to its property was 711 higher than its market value-in-use. To support its assertion, it offered proof of the purchase price it paid for the property in 2003 and what that price would 712 have been in 1999, the valuation date. After the hearing in December 2004, 713 the taxpayer began to market the property for sale. As part of that process, it 714 had the property appraised in April 2005. The taxpayer did not request to submit the appraisal to the Board as post-hearing evidence until August, nearly 715 nine months after the hearing. A few days later, the BTR denied the motion to admit the appraisal and issued a final determination upholding the 716 assessment. The taxpayer filed an appeal claiming that the BTR had abused its discretion by refusing to allow the appraisal as post-hearing evidence. 717 However, the BTR had a rule that will not allow post-hearing evidence unless the BTR requests it and it is submitted before the deadline imposed by the 718 administrative law judge. The Tax Court found that the taxpayer could have had the property appraised at any time, in fact had the appraisal for five months before requesting its submission, and was told at the hearing that no post-hearing 719 evidence would be accepted. Therefore, the Tax Court held that it was not an abuse of discretion for the BTR to refuse to hear the additional evidence and denied the taxpayer’s motion for remand. 720 705. Id. 706. Id. at 1054-55. 707. Id. at 1055. 708. 851 N.E.2d 399 (Ind. Tax Ct. 2006). 709. Id. at 400. 710. Id. 711. Id. 712. Id. 713. Id. 714. Id. 715. Id. 716. Id. at 400-01. 717. Id. at 401-02. 718. Id. at 402 (citing 52 IND. ADMIN. CODE 2-8-8(a) (2004)). 719. Id. 720. Id. at 403.
2007] TAX LAW 1167 721 12. O’Donnell v. Department of Local Government Finance. —The taxpayers initiated an appeal of their 2002 real property assessment on October 722 1, 2005. Their property was in a subdivision that straddles two different 723 towns. Properties in each town were assessed at different rates and using 724 different neighborhood factors. The taxpayers argued that their assessment 725 was too high for a variety of reasons. First, they claimed that the subdivision 726 should be assessed at a single rate and neighborhood factor. They also argued that an unfinished basement was inappropriately included in the living area of 727 their home. Finally, they pointed to allegedly comparable properties in the 728 subdivision that were assessed at lower values. The Tax Court dismissed all of these arguments because they did nothing to prove that the assessed value of 729 the property was incorrect. The taxpayers only questioned the methodology 730 used by the assessor, not the result of the assessment. The taxpayers did offer 731 evidence of their 1997 home construction costs and their 2003 appraisal. Had the taxpayers offered any trend analysis of these numbers that would indicate the relative value of the property in 1999, the evidence would have been probative. 732 However, the taxpayers suggested that the DLGF should make the calculations required to trend the numbers to 1999, a calculation that it makes every day. 733 The Tax Court disagreed, reminding the taxpayers of their “duty to walk the Indiana Board and [the] Court through every element of its analysis.” 734 The Court dismissed the taxpayers’ claim for failure to state a prima facie case. 735 B. Inheritance Tax 1. Estate of Young v. Indiana Department of State Revenue. —The estate 736 initiated an action on April 15, 2005, appealing the probate court’s decision to 721. 854 N.E.2d 90 (Ind. Tax Ct. 2006). 722. Id. at 92. 723. Id. 724. Id. at 94 n.4. 725. Id. 726. Id. 727. Id. 728. Id. 729. Id. at 95. 730. Id. 731. Id. 732. Id. 733. Id. In fact, the taxpayer stated that he didn’t “need to hold the [BTR’s] hands.” Id. 734. Id. (quoting Fid. Sav. & Loan v. Jennings County Assessor, 836 N.E.2d 1075, 1082 (Ind. Tax Ct. 2005)). 735. Id. 736. 851 N.E.2d 393 (Ind. Tax Ct. 2006).
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