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In July of 2018, the Petitioner purchased residential real property at a sheriff’s sale. Thereafter, the Petitioner filed appeals with the Marion County Property Tax Assessment Board of Appeals (“PTABOA”), claiming that because the prior owner’s property tax liability was incorrectly calculated for the 2014 through 2017 tax years, it was entitled to a tax refund for those years. More specifically, the Petitioner alleged that the calculation of the prior owner’s property tax liability should have, but failed to, include the standard deduction for homesteads. On December 14, 2018, the PTABOA denied the Petitioner’s requests for a refund.
On January 28, 2019, the Petitioner filed petitions for review with the Indiana Board of Tax Review that presented the same claims. On December 4, 2020, the Indiana Board, sua sponte, dismissed the Petitioner’s petitions for review for lack of standing.
The Petitioner filed an appeal with the Tax Court on January 18, 2021. The Petitioner claims that the Indiana Board erred in dismissing its appeals on standing grounds because it misapplied the applicable standard of review. Additionally, the Petitioner claims that the Indiana Board’s findings that it was neither a “taxpayer” for purposes of Indiana Code § 6-1.1-15-1 et seq. nor a “successor-in-interest” under Indiana Code § 6-1.1-26-1.1 are contrary to law. Lastly, Petitioner claims that the Indiana Board’s final determination must be reversed because it ignored several of the Respondent’s legally enforceable admissions.
Oral argument will be held remotely via videoconference.