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Tuesday, January 03, 2017

Ind. Decisions - Tax Court posts one, filed Dec. 30

In Lake County Trust Co., Trust No. 6, (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, a 4-page opinion, Judge Wentworth concludes:

[T]he Court finds that an objection to the untimely filing of the certified administrative record in an appeal from a final determination of the Indiana Board must itself be filed before the merits of a case have been furthered. Here, the Assessor filed its Motion after the Trust filed its brief; at that point, however, the merits of the case had already been furthered. Consequently, the Assessor waived its objection to the Trust’s untimely filing of the certified administrative record.

CONCLUSION. For the foregoing reasons, the Court DENIES the Assessor’s Motion.

Posted by Marcia Oddi on January 3, 2017 12:59 PM
Posted to Ind. Tax Ct. Decisions