« Ind. Gov't. - “Soldier Girls: The Battles of Three Women at Home and at War” | Main | Ind. Decisions - Court of Appeals issues 1 opinion(s) today (and 7 NFP memorandum decisions) »

Tuesday, March 17, 2015

Ind. Decisions - Tax Court posts one, filed March 16

In Blue Chip Casino, LLC v. Laporte County Treasurer, and Laporte County Convention & Visitors Bureau, a 9-page opinion, Judge Wentworth writes:

Blue Chip Casino, LLC has appealed the LaPorte County Treasurer’s failure to respond to its request for a refund of innkeeper’s tax that it paid to the Treasurer between January 2007 and August 2009 (the period at issue). The parties are before the Court on cross-motions for summary judgment, but lacking subject matter jurisdiction, the Court cannot decide the merits of the case. * * *

Blue Chip’s appeal is not taken from a final determination of the Department. Instead, Blue Chip appeals from the failure of the Treasurer to act upon its request for a refund. Nonetheless, Blue Chip contends that the Court has subject matter jurisdiction over this case based on Ordinance No. 92-1, which placed the [County] Treasurer in the shoes of the Department for purposes of collecting the LaPorte County’s innkeeper’s tax. * * *

Blue Chip maintains that the Treasurer does have the right to determine refund claims because the duty to collect the innkeeper’s tax necessarily includes the duty to refund the tax. (See Hr’g Tr. at 23-24.) Blue Chip argues that to find otherwise creates an absurdity in that the Treasurer “ha[s] the authority to take Blue Chip’s money but then lack[s] the authority to give it back when Blue Chip overpa[ys].” (Hr’g Tr. at 24.) This argument, however, is unavailing for three reasons. [ILB: see pp. 6-9] * * *

For the reasons stated above, the Court DISMISSES Blue Chip’s appeal for lack of subject matter jurisdiction. Accordingly, all pending motions, including the Motion to Strike Errata Sheet and Supplemental Affidavit of Blue Chip’s Witness Sara Ellis made by the Visitors Bureau are hereby deemed MOOT.

Posted by Marcia Oddi on March 17, 2015 12:49 PM
Posted to Ind. Tax Ct. Decisions