FISHER , Senior Judge . Mirko Blesich challenges the final determination of the Indiana Board of Tax Review that valued his real property at $205,000 for the 2010 tax year. While Blesich raises several issues on appeal, the Court consolidates and restates them as: whether the Indiana Board's final determination was improper. The Court affirms the Indiana Board. FACTS AND PROCEDURAL HISTORY Blesich owns residential real property in Schererville, Indiana. In 2010, the St. John Township...
ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FISHER , Senior Judge . Mirko Blesich challenges the final determination of the Indiana Board of Tax Review that valued his real property at $300,000 for the 2007 through 2010 tax years. Upon review, the Court affirms the Indiana Board's final determination. FACTS AND PROCEDURAL HISTORY Blesich owns a single-family dwelling located in St. John, Indiana. During the years at issue, the Lake County Property Tax...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J . Columbia Sportswear USA Corporation challenges the Indiana Department of State Revenue's assessment of adjusted gross income tax (AGIT) for the 2005, 2006, and 2007 tax years (the "years at issue"). The matter is currently before the Court on the parties' cross-motions for summary judgment. 1 The dispositive issue is whether the Department's adjustments to Columbia Sportswear's net income for each of the years at...
ORDER ON RESPONDENT'S MOTION FOR PARTIAL SUMMARY JUDGMENT WENTWORTH , J . Crystal Flash Petroleum, LLC has appealed the Indiana Department of State Revenue's denial of its claims for refund of sales/use tax remitted for the 2007 and 2008 tax years. The matter is currently before the Court on the Department's Motion for Partial Summary Judgment, which the Court grants in part and denies in part. 1 FACTS AND PROCEDURAL HISTORY During the years at issue, Crystal Flash operated twenty-five...
ORDER ON RESPONDENT'S MOTION TO DISMISS FISHER , Senior Judge . J.S. Marten, Inc., Janice S. Marten, and Christopher M. Marten (the Martens) have appealed the Indiana Department of State Revenue's denial of their claim for a refund of sales tax remitted for the 2004, 2005, and 2006 tax years ("the years at issue"). The matter, currently before the Court on the Department's Motion to Dismiss, presents two issues: 1) whether the Court has subject matter jurisdiction over the Martens' appeal;...
WENTWORTH , J. Union Township challenges the two final determinations of the Department of Local Government Finance (DLGF) that denied the two excess property tax levy appeals it made in 2012. Upon review, the Court reverses those final determinations. FACTS AND PROCEDURAL HISTORY Union Township is a civil taxing unit located in St. Joseph County, Indiana. In July of 2012, Union Township, together with the Union-Lakeville Fire Protection Territory, requested the DLGF's permission to...
ORDER ON RESPONDENT'S MOTION TO DISMISS WENTWORTH , J. On January 8, 2013, Union Township, St. Joseph County filed an original tax appeal challenging the two final determinations of the Department of Local Government Finance (DLGF) that denied its two excess property tax levy appeals made in 2012. On June 18, 2013, the DLGF filed a Motion to Dismiss Union Township's appeal, asserting that it was moot. The Court, being duly advised, denies the DLGF's Motion. BACKGROUND Union Township is...
WENTWORTH , J. The Allen County Assessor claims that the Indiana Board of Tax Review erred in granting Verizon Data Services, Inc.'s motion for summary judgment and denying the Assessor's cross-motion for summary judgment. Upon review, the Court finds that the Indiana Board did not err. FACTS AND PROCEDURAL HISTORY On May 15, 2007, Verizon filed its Business Tangible Personal Property Return with the Washington Township Assessor, reporting the assessed value of its personal property at $...
WENTWORTH , J. The Washington Township Assessor, the Allen County Assessor, and the Allen County Property Tax Assessment Board of Appeals (collectively Allen County) claim that the Indiana Board of Tax Review erred in granting summary judgment to Verizon Data Services, Inc. because the Allen County Property Tax Assessment Board of Appeals (PTABOA) failed to issue its final determination within the statutorily prescribed period. Upon review, the Court finds that the Indiana Board did not...
FISHER , Senior Judge . The Indiana Department of State Revenue, Inheritance Tax Division appeals the St. Joseph Probate Court's order that determined that the Estate of Judd Leighton timely filed with the Department its claim for refund of inheritance tax paid. The sole issue before the Court is whether the Probate Court erred in making that determination. The Court finds that the Probate Court did indeed err. FACTS AND PROCEDURAL HISTORY Mary Leighton died on March 16, 2001. Prior to...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. Rent-A-Center East, Inc. (RAC East) challenges the Indiana Department of State Revenue's assessment of adjusted gross income tax (AGIT) for the 2003 tax year. The matter is currently before the Court on the parties' cross-motions for summary judgment. The dispositive issue is whether the Department properly determined that RAC East must file a combined income tax return with two of its corporate affiliates for the 2003...
WENTWORTH , J . This case examines whether the Indiana Board of Tax Review erred in upholding Carol Cooper's 2012 land assessment. Upon review, the Court finds that the Indiana Board did not err. FACTS AND PROCEDURAL HISTORY Carol Cooper owns a single-family dwelling situated on 7.84 acres of land in the Shadow Creek subdivision in Huntertown, Indiana. Shadow Creek, with only twelve homesites ranging from four to eight acres each, "represents one of the most exclusive private residential...
WENTWORTH , J . This case examines whether the Indiana Board of Tax Review erred in upholding Gregory and Carmen Cooper's 2012 land assessment. Upon review, the Court finds that the Indiana Board did not err. FACTS AND PROCEDURAL HISTORY Gregory and Carmen Cooper own a single-family dwelling situated on 7.78 acres of land in the Shadow Creek subdivision in Huntertown, Indiana. Shadow Creek, with only twelve homesites ranging from four to eight acres each, "represents one of the most...
WENTWORTH , J. This case concerns whether the Indiana Board of Tax Review erred when it dismissed Pulte Homes of Indiana, LLC's 1 twenty Petitions For Correction Of An Error (Forms 133) for the 2003, 2004, and 2005 tax years (the years at issue) because each alleged errors not correctable under that appeal procedure. The Court finds that the Indiana Board did not err. FACTS AND PROCEDURAL HISTORY 2 Pulte owns a substantial number of common area parcels of land that are within several...
ORDER ON RESPONDENT'S MOTION FOR SUMMARY JUDGMENT FISHER , Senior Judge . Paul J. Elmer and Carol A.N. Elmer have appealed the Indiana Department of State Revenue's assessments of Indiana adjusted gross income tax (AGIT) for the 2005, 2006, 2007, and 2008 tax years (the years at issue). The matter is currently before the Court on the Department's Motion for Summary Judgment. While the Department's Motion presents three issues, the Court consolidates and restates them as: whether the...
ORDER ON RESPONDENT'S PETITION FOR REHEARING WENTWORTH , J. On May 12, 2015, this Court reversed, in part, the Indiana Board of Tax Review's final determination in the above-captioned matter. See Property Dev. Co. Four, LLC v. Grant Cnty. Assessor, 31 N.E.3d 1049 (Ind.Tax Ct.2015). In its opinion, the Court held that the Grant County Assessor's retroactive assessments of Property Development Company Four, LLC's real property were invalid because Property Development had not received...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J . R.R. Donnelley & Sons Company has appealed the Indiana Department of State Revenue's assessments of Indiana use tax on its purchases of shipping pallets for the 2007, 2008, and 2009 tax years (the years at issue). The matter is currently before the Court on the parties' cross-motions for summary judgment, which present one issue for the Court to decide: whether RR Donnelley's purchases of shipping pallets are exempt from...
FISHER , Senior Judge . The Indiana Department of State Revenue, Inheritance Tax Division (Department) appeals the Fountain Circuit Court's (Probate Court) order determining that the Estate of Janice Hamblin (Estate) was entitled to a refund of inheritance tax paid. The sole issue before the Court is whether the Probate Court erred when it held that through her Will, Janice Hamblin transferred interests in life estates, as opposed to annuities, to her beneficiaries Larry Hamblin and Misty...
ORDER ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT WENTWORTH , J. Hamilton Southeastern Utilities, Inc. challenges the Indiana Department of State Revenue's assessment of Indiana's utility receipts tax (URT) on system development charges and connection fees it collected during the 2006, 2007, and 2008 tax years (the years at issue). This matter is currently before the Court on the parties' cross-motions for summary judgment, which present one issue: whether Hamilton Southeastern's...
ORDER ON RESPONDENT'S PETITION FOR REHEARING WENTWORTH , J. On June 23, 2015, this Court issued an opinion in the above-captioned case holding that the electricity that Aztec Partners, LLC used to power certain electrical equipment was exempt from Indiana sales tax because it qualified for the consumption exemption under Indiana Code 6-2.5-5-5.1. See Aztec Partners, LLC v. Indiana Dep't of State Revenue , No. 49T10-1210-SC-00067, 2015 WL 3875259, at *2-6 (Ind. Tax Ct. June 23, 2015)....
