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[TAX] Camelot Company LLC v. Bartholomew Co. Assessor, No. 21T-TA-00011

By Courts

Tuesday, November 16, 2021 10am to 12pm

Court of Appeals of Indiana Courtroom, Statehouse, Room 413, Indianapolis, IN, 46204

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Due to the COVID-19 pandemic, access to the Courtroom will be limited to the Judge, Court personnel, and no more than two attorneys per arguing party.  (A live webcast will be available outside the Courtroom and remotely.)

Camelot Company, LLC is a convenience market located in Columbus, Indiana.  In 2017, it had a base rate of $18 per square foot and in 2018 the land base rate changed to $19 per square foot.  The change was a result of a new land order prepared by the Bartholomew County Assessor.  The Bartholomew County Property Tax Assessment Board of Appeals (“PTABOA”) approved the new land order on February 8, 2018, which the Assessor then applied to the January 1, 2018, assessments.

On September 2, 2019, Camelot, believing the new land order should not be applied to the 2018 assessment, filed a Form 130 Correction of Error.  On January 7, 2020, the PTABOA held a hearing denying Camelot’s appeal.  Camelot subsequently filed an appeal with the Indiana Board of Tax Review on January 28, 2020. 

The Indiana Board held a telephonic hearing on November 10, 2020, and issued its Final Determination on February 5, 2021.  Camelot’s appeal alleged a clerical, mathematical, or typographical mistake, which can be filed within three years after the taxes were first due.  By contrast, a taxpayer has 45 days to appeal the assessed value of its property.  The Indiana Board determined that Camelot’s appeal was not timely because it was ultimately challenging the assessed value of its property.  The Indiana Board further stated that Camelot did not meet its evidentiary burden because it only contested the methodology used by the Assessor to calculate its assessment. 

On March 19, 2021, Camelot filed an original tax appeal in the Tax Court.  In its appeal, it asserts that the Indiana Board wrongly determined that its Form 130 appeal was filed untimely.  Specifically, Camelot asserts that the error here was an objective one; either the proper land order was applied, or it was not.  Furthermore, Camelot contends that the land order was required to have been approved by the PTABOA before the January 1, 2018, assessment date in order to apply to the 2018 assessment.  Since it was not approved until after the assessment date, Camelot argues that the 2017 base rate should apply.  In response, the Assessor claims that the Indiana Board correctly determined that Camelot was challenging its assessed value and therefore, its appeal was not timely filed. 

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