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Monday, December 30, 2013

Ind. Decisions - "Tax Court nixes time limit on property tax error claims"

Updating this ILB post from Sunday, which I headed "The Court is well aware that this decision has the potential to open the floodgates for petition to correct error appeals by finding, as it must, that no statutory or regulatory time limitation exists after April 1, 2000", Dan Carden of the NWI Times has just posted a story titled "Tax Court nixes time limit on property tax error claims." Some quotes:

INDIANAPOLIS | Hoosiers who believe they overpaid their property taxes or were improperly denied a tax credit -- in any year since 2000 -- now can ask their county auditor to correct the error.

In a decision that Indiana Tax Court Judge Martha Blood Wentworth acknowledged "has the potential to open the floodgates" of error appeals, she ruled late Friday that the long-assumed three-year limit on taxpayer petitions to correct property tax errors has not been in effect this century.

Wentworth determined in her review of a Hamilton County tax appeal, where the county failed to apply a properly requested homestead credit from 2004-7, that the 1989 state regulation imposing a three-year limit on error correction petitions was repealed in 2000 and not replaced.

As a result, any petition to correct a post-2000 error in property tax payments, credits or deductions must be considered timely filed, she said. * * *

Wentworth is the only judge of the Indiana Tax Court, an appellate-level court created in 1986 that primarily reviews contested final tax determinations made by state agencies.

Her decisions can be appealed to the Indiana Supreme Court.

Posted by Marcia Oddi on December 30, 2013 02:37 PM
Posted to Ind. Tax Ct. Decisions