Indianapolis Historic Partners v. State Bd. of Tax Com'rs, 49T05-9001-TA-00001
| Decision Date | 30 November 1990 |
| Docket Number | No. 49T05-9001-TA-00001,49T05-9001-TA-00001 |
| Citation | 563 N.E.2d 1345 |
| Parties | INDIANAPOLIS HISTORIC PARTNERS, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS; Bernard J. Gohman, Jr., Marion County Assessor; Curtis L. Coonrod, Marion County Auditor; Mary Buckler, Marion County Treasurer; and James R. Maley, Jr., Assessor of Center Township, Marion County, Respondents. |
| Court | Indiana Tax Court |
Larry J. Stroble, Barnes & Thornburg, Indianapolis, for petitioner.
Linley E. Pearson, Atty. Gen. by Kim Ohmart Laurin, Deputy Atty. Gen., Indianapolis, Kristie L. Hill, City-County Legal Div., Corp. Counsel by Margo Barber, Asst. Corp. Counsel, Indianapolis, for respondents.
This matter comes before the court on the Indiana State Board of Tax Commissioners' (State Board) motion for summary judgment and Indianapolis Historic Partners' (IHP) response to the same. IHP appeals the State Board's final determination denying its petition for correction of error.
On October 2, 1985, the Marion County Metropolitan Development Commission adopted a resolution declaring a parcel owned by IHP an economic revitalization area. Thereafter, IHP made improvements to the subject property. On September 11, 1987, the township assessor sent IHP a notice of assessment stating that effective September 10, 1987, the assessed value of the improvements would be $254,070. According to IHP, the township assessor did not give IHP any opportunity to contest this assessment.
On May 5, 1988, in response to the assessor's notice, IHP filed an "Application for Deduction From Assessed Valuation of Structures in Economic Revitalization Areas" with the county auditor. The county auditor and the township assessor refused to approve the application for deduction. On October 18, 1988, IHP filed a petition for correction of error with the county auditor which alleged the following: the taxes were illegal as a matter of law, there was a mathematical error in computing the assessment, and through an error of omission by local officials, IHP was not given credit for a deduction permitted by law.
The county assessor, county auditor, county treasurer, and township assessor denied IHP's petition for correction of error in November, 1988. On November 20, 1989, the State Board also denied the petition for correction of error, stating that the "[p]etition [is] denied in accordance with written findings and order issued 11-07-89." 1 Those findings pertaining to the denial of the application for an economic revitalization area deduction provide:
4. Under IC 6-1.1-12.1-5, in order to receive tax abatement for real property located in an economic revitalization area, a taxpayer must file a certified deduction application prior to May 10 of the year in which the addition to assessed valuation is made unless notice of the addition to assessed valuation is not given to the taxpayer prior to April 10 of that year. In that case, the taxpayer has until thirty (30) days after notice is mailed to file the application.
Taxpayer received notice of increased assessment (Form 11) on September 11, 1987. Taxpayer did not file an application for tax abatement (Form 18379) until May 5, 1988, which was more than thirty (30) days after notice was given. Taxpayer did not timely file for tax abatement under IC 6-1.1-12.1-5.
....
The State Board of Tax Commissioners determines that the Taxpayer did not timely file Form 18379 and, therefore, is not entitled to abatement on the 1987 assessment for taxes due in 1988. The State Board of Tax Commissioners further determines that the Taxpayer is entitled to a decrease in assessment of improvements in the amount of $27,700.
The State Board contends in its motion for summary judgment that no procedure exists to obtain review of the denial of an application for an economic revitalization area deduction, and, without an express grant from the legislature, neither the State Board nor county officials have the authority to review the deduction denial. Therefore, the State Board's order issued on November 20, 1989, is statutorily unauthorized and void. Consequently, there is no final determination appealable to the Indiana Tax Court. The State Board makes these contentions even though it issued a final determination on the merits, denying the petition for correction of error based upon its findings issued on IHP's Form 131 petition.
Conversely, IHP contends that a taxpayer can seek review from the denial of an application for an economic revitalization area deduction under IC 6-1.1-15-12. Therefore, the State Board's November 20, 1989 order is valid and the Indiana Tax Court has jurisdiction to review the State Board's final determination denying IHP's petition for correction of error. IHP also asserts that the State Board should be estopped
from denying its legal authority to act on the petition to correct error because IHP relied upon the State Board's action in bringing this appeal.
The issues before the court are:
1. Did the State Board have authority to review that part of IHP's petition for correction of error which concerned the denial of the application for an economic revitalization area deduction?
2. If not, should the State Board be estopped from denying its authority to rule on that part of the petition?
The court's ruling on the first issue is dispositive. Whether IHP can appeal the denial of the deduction is purely a matter of statutory construction and is therefore subject to a ruling by summary judgment. Faris Mailing, Inc. v. Indiana Dep't of State Revenue et al. (1990), Ind.Tax, 557 N.E.2d 713, 715.
IHP filed its application for deduction under IC 6-1.1-12.1-5, which provides in part:
(a) A property owner who desires to obtain the deduction provided by section 3 of this chapter must file a certified deduction application, on forms prescribed by the state board of tax commissioners, with the auditor of the county in which the property is located. Except as otherwise provided in subsection (b) or (e), the deduction application must be filed before May 10 of the year in which the addition to assessed valuation is made.
(b) If notice of the addition to assessed valuation or new assessment for any year is not given to the property owner before April 10 of that year, the deduction application required by this section may be filed not later than thirty (30) days after the date such a notice is mailed to the property owner at the address...
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