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Wednesday, August 31, 2011

Ind. Decisions - One today from Tax Court

In Brenda Truedell-Bell v. Marion County Treasurer, a 7-page opinion, Judge Wentworth writes:

Brenda Truedell-Bell has filed a “Petition for Temporary Order/Injunction Removing Property from the Property Tax Sale Pending the Outcome of the Assessment Appeal/Property Reassessment” (Petition). While the Petition asks the Court to consider and resolve several issues, one is dispositive: does the Tax Court have subject matter jurisdiction? * * *

“The current statutory framework limits access to the Tax Court t[hrough] specified procedural channels.” State Bd. of Tax Comm’rs v. Montgomery, 730 N.E.2d 680, 686 (Ind. 2000). That statutory framework not only required Truedell-Bell to obtain a final determination from the Indiana Board before appealing to the Tax Court, but provided her with an avenue – when the local assessment appeal process failed her – by which she could obtain that final determination. Because Truedell-Bell’s lack of a final determination from the Indiana Board deprives this Court of subject matter jurisdiction, this cause is hereby DISMISSED.

Posted by Marcia Oddi on August 31, 2011 11:46 AM
Posted to Ind. Tax Ct. Decisions