ORDER ON RESPONDENT'S MOTION TO DISMISS FISHER, J. Come now the parties on the Indiana Department of State Revenue's (Department) motion to dismiss. The Court, having held a hearing and being duly advised in the premises, now DENIES the Department's motion. FACTS AND PROCEDURAL HISTORY The following facts are undisputed. In February 2009, the Office of the Indiana Attorney General and the Department began investigating Virginia and Kristin Garwood's (hereinafter, "the Garwoods") business...
FISHER, J. The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Knox Circuit Court's (probate court) order determining the inheritance tax liability of the Estate of Bernard A. Daugherty (Estate). The Estate has filed a cross-appeal. These appeals present three issues for the Court's review: I. Whether the probate court erred in denying the Estate's motion to dismiss; II. Whether the probate court's conclusion that it lacked subject matter jurisdiction...
FISHER, J. The Hubler Realty Company (Hubler) challenges the final determinations of the Indiana Board of Tax Review (Indiana Board) which upheld the Hendricks County Property Tax Assessment Board of Appeals' (the PTABOA) assessments of Hubler's commercial properties for the 2006 tax year (the year at issue). The issue for the Court to decide is whether the Indiana Board's final determinations were improper. FACTS AND PROCEDURAL HISTORY During the year at issue, Hubler owned three contiguous...
FISHER, J. On November 7, 2008, the Department of Local Government Finance (DLGF) issued a final determination approving the City of Hammond's (City) budget and tax levy for the 2008 tax year. Dale J. Scopelite and James T. Sheehan (hereinafter, the Petitioners) challenge that final determination. While the Petitioners present ten issues for the Court's review ( see Petrs' Br. at 1-2), the Court consolidates and restates those issues as: I. Did the DLGF deny the Petitioners due process when...
FISHER, J. AWHR America's Water Heater Rentals, LLC (AWHR) challenges the Department of State Revenue's (Department) assessment of Indiana gross retail tax (sales tax) for the years ending December 31, 2003, December 31, 2004, and December 31, 2005 (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment. FACTS AND PROCEDURAL HISTORY The following facts are undisputed. AWHR advertises that it is in the business of providing "worry-...
