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Thursday, December 31, 2015

Ind. Decisions - Tax Court decides one today, re the personal property tax abatement deduction

In Wells County Assessor v. Alexin, LLC, a 10-page opinion, Judge Wentworth writes:

This case examines the Indiana Board of Tax Review’s final determination that the Common Council of the City of Bluffton (Council) waived Alexin, LLC’s non-compliance with certain statutory requirements for its 2013 personal property tax abatement deduction. Upon review, the Court finds that the Indiana Board’s final determination is contrary to law. * * *

The issue before the Court is whether the Indiana Board’s final determination that the Council waived Alexin’s non-compliance with certain statutory requirements for its 2013 personal property tax abatement deduction is contrary to law. The parties’ written briefs and oral arguments indicate that the resolution of this issue depends on the answers to the following two questions: (1) whether the Council had the statutory authority to waive Alexin’s untimely filed personal property tax return under Section 9.5; and, if so, (2) whether the Council actually waived Alexin’s untimely filed personal property tax return in Resolution 2013-9. * * *

While the Court is sympathetic to Alexin’s misfortune, the record evidence, the parties’ arguments, and the applicable rules of construction require the Court to find that the Council’s Resolution 2013-9 did not waive the non-compliance of Alexin’s personal property tax return. The Council’s Resolution waived only the non-compliance of Alexin’s Forms CF-1 and, therefore, the Indiana Board’s final determination is contrary to law on this basis.

CONCLUSION. For the above-stated reasons, the Court REVERSES the final determination of the Indiana Board.

Posted by Marcia Oddi on December 31, 2015 04:58 PM
Posted to Ind. Tax Ct. Decisions