State ex rel. Indiana Florida Realty Trust v. Howard Circuit Court, 870S192

• Decision Date: 07 December 1970
• Docket Number: No. 870S192,870S192
• Court: Indiana Supreme Court
• Parties: STATE of Indiana on the relation of INDIANA FLORIDA REALTY TRUST, Relator, v. The HOWARD CIRCUIT COURT and Robert J. Kinsey, Judge of the Howard Circuit Court, Respondents.

Page 315

264 N.E.2d 315

256 Ind. 11

STATE of Indiana on the relation of INDIANA FLORIDA REALTY TRUST, Relator, v. The HOWARD CIRCUIT COURT and Robert J. Kinsey, Judge of the Howard Circuit Court, Respondents.

No. 870S192.

Supreme Court of Indiana.

Dec. 7, 1970.

Michael Sara, Indianapolis, for relator.

Ellis & Gamble, Kokomo, for Howard County.

HUNTER, Chief Justice.

This is an original action in which the relator seeks a writ of mandate to be issued directing the Howard Circuit Court to vacate an order of Mandamus entered May 8, 1970. A brief recital of the events which preceded the Howard Circuit Court order will be necessary to understand the reasons advanced by the relator for the issuance of a writ by this court.

From October, 1966, certain real property situated in Howard County, Indiana, which belonged to various businesses, trusts and corporations came under the jurisdiction and control of the United States District Court for the southern district of Indiana for the purpose of reorganization under Chapter X of the Bankruptcy Act.

It appears from the record before us that sometime during 1968, the Howard County assessors understook to reassess real estate for taxation purposes, including the parcels subject to the jurisdiction of the District Court by virtue of the bankruptcy proceeding. On or about the 15th day of July, 1969, the American Fletcher National Bank and Trust Company, Trustee in corporate reorganization filed in the office of the Auditor of Howard County its petition to review the assessment made on each of the properties involved in the reorganization. Subsequent to the filing of that petition, but before the Board of Review could take any action thereon, the Trustee apparently abandoned the state proceeding thus initiated and petitioned that district court to reassess the property pursuant to the authority vested in that court under the Bankruptcy Act.

On September 12, 1969 the United States District Court issued an order which enjoined the County Review Board from hearing and passing on the Trustee's petition seeking reassessment there filed. Thereafter, on April 24, 1970, the District Court entered its order on the Trustee's petition for reassessment filed in that court, reducing the assessed valuation on each of the properties in question.

Following this action taken by the District Court, an action for mandamus was instituted in the Howard Circuit Court by one Joseph A. Noel, a taxpayer, seeking to compel the defendants therein, the Auditor and Treasurer of Howard County, to reassess the properties in accordance with the valuations set originally by the Township Assessors prior to the order of the District Court modifying such assessments. Upon a hearing, the Howard Circuit Court granted the taxpayer's request for relief and reinstated the assessments originally made by the Township Assessors for real estate tax purposes.

On May 28, 1970 the Trustee, petitioner here, filed in the Howard Circuit Court a motion to expunge its order of mandamus from the record for lack of jurisdiction. The motion was denied and petitioner now comes to this court seeking a writ of mandamus compelling the respondent to vacate its order.

In view of the remedies available to petitioner, we are of the opinion that the issuance of a writ by this court would be inappropriate. As w...