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Wednesday, August 23, 2006

Ind. Decisions - Supreme Court issues one today

In Dixie Packard & Clay Township Assessor v. Paul Shoopman, a 6-page opinion, Justice Boehm writes:

We hold that objection based on a petitioner’s alleged failure to comply with the statutory requirement that petition to the Tax Court be filed within thirty days after the agency determination is waived if not raised in the first response to the petition. * * *

The Assessor’s first response to Shoopman’s complaint was a December 2003 motion to dismiss certain respondents named in the complaint. The Assessor raised the objection to timeli-ness of the complaint for the first time in its Response Brief filed in February 2005. Although the objection was raised in the Assessor’s response, the response was untimely under Tax Court Rule 5 because it was filed more than 30 days after Shoopman filed his complaint. We therefore conclude that the Assessor has waived any objection to timeliness of filing.

Posted by Marcia Oddi on August 23, 2006 07:08 PM
Posted to Ind. Sup.Ct. Decisions