Wednesday, November 02, 2011
Ind. Decisions - Tax Court decides one today
In Jaklin Idris and Dariana Kamenova v. Marion County Assessor, a 7-page opinion in a case in which the pro se Petitioner provided the Clerk with four copies of a “Notice of Claim – Small Tax Case” (hereinafter, “Petition”) and two copies of a “Notice of Appearance” and then, on the same day, the Clerk, rather than the Petitioner, filed Petitioner’s Petition and Appearance and sent a Transmittal Letter to the Indiana Board and the Attorney General. Judge Wentworth concludes:
[Petitioner] Idris’s reliance on the Clerk as the means to effect service did not run afoul of statutory requirements for initiating an original tax appeal under Indiana Code § 6-1.1-15-5 because that statute recites no preference for any particular method of service. Moreover, while Idris’s method of service admittedly did not comply with Tax Court Rule 16(C), it was consistent with the spirit and purpose of the rule. Finally, the Court’s conclusion is consistent with its prior decisions that reasoned that the decisive inquiry for proper service is whether the documents to be served were timely mailed, not who mailed them. See Holsapple, 918 N.E.2d at 785; Indiana Model, 639 N.E.2d 695, 698 n.4. Therefore, the Court DENIES the Assessor’s Motion in its entirety.
Posted by Marcia Oddi on November 2, 2011 07:19 PM
Posted to Ind. Tax Ct. Decisions