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Tuesday, December 28, 2010

Ind. Decisions - One NFP filed Dec. 27th by Tax Court

In Lake County Assessor, North Township Assessor, et al. v. Amoco Sulfur Recovery Corp., and BP Products North America, Inc. (NFP), a 7-page opinion, Judge Fisher concludes re the motion to dismiss:

Indiana Trial Rule 4.15(F) provides that no summons or service of process shall be set aside if either is “reasonably calculated” to inform the person to be served of the impending action before him. * * * While Lake County's summons and service of process was directed to “BP,” the Court finds that, given the facts before it, they were reasonably calculated to inform Amoco of Lake County's action against it. * * *

Indiana Trial Rule 4.6 generally provides that service upon an organization may be made upon its executive officer, its appointed agent, or its agent deemed by law to have been appointed to receive service. Ind. Trial Rule 4.6(A)(1) (emphasis added). Lake County and the Respondents have extensive history litigating the propriety of the Respondents' personal property tax assessments. In fact, earlier this year the Court issued an opinion regarding the Respondents' personal property tax assessments for the 2004, 2005, and 2006 tax years. * * * Given that fact, it was not unreasonable for Lake County to believe that Jeffrey Bennett was authorized to accept service on the Respondents' behalf in this case. Accordingly, the Court finds that Jeffrey Bennett was, for purposes of this case, the Respondents' appointed agent to receive service under Indiana Trial Rule 4.6.4.

Posted by Marcia Oddi on December 28, 2010 12:37 PM
Posted to Ind. Tax Ct. Decisions