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Wednesday, February 11, 2009

Ind. Decisions - Tax Court posts another opinion yesterday

In Rohrman v. Tippecanoe Co. Assessor, a 5-page opinion, Judge Fisher denies the Assessor's motion to dismiss:

First of all, Rohrman’s failure to name the Assessor in his December 1, 2008
petition is not the type of error that implicates this Court’s subject matter jurisdiction. Rather, it is the type of procedural error that may prevent this Court from exercising its jurisdiction. * * *

Second, while the general rule requires that a new defendant to a claim be added prior to the running of the statute of limitations, “Trial Rule 15(C) provides an exception to th[at] rule.” Crossroads Serv. Ctr. v. Coley [re relation back of amendments] * * *

It is unequivocally clear that, in this case, these requirements have been met. Rohrman’s claim in his amended petition is the exact same claim that was asserted in his original petition. The Assessor received a copy of the amended petition on December 15, 2008 – 11 days after commencement of the original petition. As a result, it is absurd for the Assessor to claim that somehow she is prejudiced in maintaining her defense on the merits: she had time to file her responsive pleading (appearance, answer, and motion to dismiss) as evidenced by the fact that she did so and before it was even due. See Indiana Tax Court Rule 5.

Posted by Marcia Oddi on February 11, 2009 07:07 AM
Posted to Ind. Tax Ct. Decisions