Property Type: Convenience store, with gas station -
Date Issued: June 14, 2022 -
Assessment Years: 2018, 2019 -
Synopsis: Assessor defended the subject property’s $1.9 Million assessment with a 2014 sales...more
In its 2022 legislative session, the Indiana General Assembly eliminated important taxpayer protections against large property tax assessment increases by Indiana’s assessing officials. With these changes, a taxpayer is no...more
On June 29th, the Indiana Tax Court affirmed the Indiana Board of Tax Review’s ruling that land encumbered by a flowage easement did not qualify for a property tax exemption. In Hatke v. Parke County Assessor, taxpayers...more
On April 24th, the Indiana Department of Local Government Finance updated its FAQ covering topics related to “COVID-19 & Executive Orders,” as those orders relate to property tax assessments, collections and payments....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
The Indiana property tax filing season is upon us, with Form 136 exemption applications for the January 1, 2018 assessment date due by April 1st for taxpayers wishing to claim exemptions for real and personal property. ...more
The Indiana property tax filing season is upon us, with Form 136 exemption applications for the January 1, 2018 assessment date due by April 1st for taxpayers wishing to claim exemptions for real and personal property. ...more
In Schilli Leasing, Inc. v. Indiana Dep’t of State Rev., Cause No. 49T10-1306-TA-00054 (Aug. 31, 2017), the Indiana Tax Court denied the public transportation exemption from sales and use tax for purchases of a truck leasing...more
In Merchandise Warehouse Co., Inc. v. Indiana Department of State Revenue (Jan. 11, 2017), the Indiana Tax Court rejected a Taxpayer’s request for a sales tax exemption for certain freezer equipment and the electricity used...more
In Orbitz LLC v. Indiana Department of State Revenue (Dec. 20, 206), the Indiana Tax Court characterized the key issue as “whether the Department erred in issuing sales and innkeeper’s tax assessments against Orbitz based on...more
On December 30, 2016, in Lake County Trust Co., Trust No. 6 (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, the Indiana Tax Court allowed a property tax appeal to move forward on the merits, even though the Trust...more
The Indiana Fiscal Policy Institute this month released two informational briefs on topics that will be tackled by the Indiana General Assembly in its upcoming legislative session, where the legislature will craft a new...more
Earlier this year, I reported on the enhancement of Indiana’s burden of proof statute, which became effective March 25, 2014. Generally, the Assessor has the burden of proof on appeal if the challenged assessment is more...more
Indiana allows an exemption from sales and use tax for items directly used or consumed in the direct production of tangible personal property. The Indiana Tax Court last month concluded that a Taxpayer’s grinding and...more