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^ Current Issues Affecting Indiana Tax Policy Larry J. Stroble* Ronald d'Avis** I. Introduction According to Justice Holmes, "[t]axes are what we pay for civilized society."^ This statement would lead one to expect a certain civilized rationality in the procedures by which taxes are determined and assessed. Unfortunately, a close examination of most taxing statutes and re- gulations thoroughly dissipates any such expectation. This Article focuses upon policy issues affecting three Indiana taxes. Of most immediate interest is the general reassessment of all real property in Indiana, which is currently underway.^ Secondly, a recent revision of the Indiana Department of Revenue's regulations signifies an abrupt reversal of tax policy in the area of sales and use taxes. Finally, an Indiana Supreme Court decision and its impact on Indiana's death tax scheme is critiqued.'* II. General Reassessment of Real Property for Property Tax Purposes A. Effects of the General Reassessment A general reassessment of all real property in Indiana began^ on July 1, 1987, and is scheduled to be completed by March 1, 1989. * Partner, Barnes & Thornburg, Indianapolis. A.B., Indiana University, 1971; J.D., M.B.A., Indiana University School of Law— Bloomington, 1976. ** Associate, Barnes & Thornburg, Indianapolis. B.A. Northern Arizona Univer- sity, 1972; J.D., Indiana University School of Law—Indianapolis, 1987. 1. Compania General de Tabacos v. Collector of Internal Revenue, 275 U.S. 87, 100 (1927) (Holmes, J., dissenting). 2. See infra notes 5-104 and accompanying text. 3. See infra notes 105-77 and accompanying text. 4. See infra notes 178-239 and accompanying text. -
Of the Indiana Tax Court's Jurisdiction, and the Attack on Indiana's Property Tax System
Developments in Indiana Tax Law: Further Refinements of the Indiana Tax Court's Jurisdiction, and the Attack on Indiana's Property Tax System Lawrence A. Jegen, III* John R. Maley** I. Introduction During the survey period there were several significant developments in Indiana taxation. In the property tax area, the Indiana General Assembly directed the Indiana State Board of Tax Commissioners to study the property tax system. The legislature also created a special committee to study the reassessment process. Litigation challenging the very foundations of the property tax system was initiated as well. Just as important, however, are the developments involving the jurisdiction of the Indiana Tax Court. Even though the Indiana Tax Court is entering its fifth year, questions about its jurisdiction are still being resolved. In 1990, both the Indiana Supreme Court and the Indiana General Assembly limited the Indiana Tax Court's jurisdiction to some degree. Section II of this Article analyzes the Indiana Tax Court's juris- diction, including a discussion of the recent jurisdictional changes. Re- commendations are made to the Indiana General Assembly for improving the Indiana Tax Court's jurisdiction. Section III of this Article analyzes developments in the property tax area, focusing on the critical review of property taxation that is underway. II. The Indiana Tax Court's Jurisdiction After five years of existence, the basic jurisdictional confines of the Indiana Tax Court now appear to be in place, but a few important questions still linger. * Thomas F. Sheehan Professor of Tax Law and Policy, Indiana University School of Law-Indianapolis. B.A., Beloit College; M.B.A., J.D., University of Michigan; LL.M., New York University. -
Police Officers Rescue Two in White River
Week of April 17, 2017 Sheridan, Noblesville, Cicero, Arcadia, Atlanta, Westfield, Carmel, Fishers Hamilton County’s Hamilton County Hometown Newspaper www.ReadTheReporter.com Reporter Facebook.com/HamiltonCountyReporter Police officers rescue two in White River The REPORTER and Officer Josh Harrell of the Westfield by pulling her to a safer position on the On Sunday, April 9, at approximately Police Department were the first officers tree but were unable to remove her from 5:20 p.m., police officers from the No- on scene. Officers quickly learned that a the water. Several Noblesville Fire De- blesville Police Department responded total of four passengers were aboard the partment personnel arrived on the scene to a complaint of an overturned canoe in canoe and two had already pulled them- and assisted in the rescue of the final the White River. The incident occurred selves to safety. Officers located the two victim. NFD Firefighter Todd Watson just north of the Field Drive bridge in remaining individuals still in the water entered the water with the officers and Noblesville. and clinging to a tree branch. was instrumental in the rescue of the last Officers from the Noblesville and Sgt. Purvis and Officer Harrell en- remaining victim. Westfield Police Department arrived on tered the water and were able to rescue All four individuals were transported the scene a short time later. Sgt. Brad Pur- one of the victims. Sgt. Purvis and Of- to Riverview Health of Noblesville and vis of the Noblesville Police Department ficer Harrell then assisted the last victim were released a short time later. -
Indiana Constitutional Developments: the Wind Shifts
INDIANA CONSTITUTIONAL DEVELOPMENTS: THE WIND SHIFTS JON LARAMORE* The modern era in Indiana constitutional law began in 1989, when Chief Justice Shepard published “Second Wind for the Indiana Bill of Rights” in this law review.1 His invitation to revivify Indiana constitutional law has been taken to heart by the bar and many of the chief justice’s judicial colleagues. But progress over the fourteen years since the article was published has not followed the pattern the chief justice forecast. New individual rights—beyond those guaranteed by the U.S. Constitution— have not been the primary product of the last fifteen years of state constitutional development.2 Although much litigation has addressed article I of the Indiana Constitution, the portion of the constitution covering individual rights, the Indiana Supreme Court has expanded individual rights beyond the federal standard in only a few cases. Rather, the most significant Indiana constitutional decisions have come from articles III through X, the provisions dealing with separation of powers, the responsibilities of the branches of government, and state institutions and finance.3 Indiana’s appellate courts have brought new attention to the Indiana Constitution, but the largest impact on everyday Hoosiers has not come from decisions applying article I. I. THE FADING PROMISE OF NEW INDIVIDUAL RIGHTS A. The Starting Point In his 1989 article, the chief justice reviewed the history of Indiana’s Bill of Rights, which was the primary source of individual rights protections before provisions of the Federal Constitution were applied to state action.4 He discussed the earliest history, when Indiana’s courts declined to enforce fugitive slave laws.5 He noted Callender v. -
Hamilton County Reporter
TODAY’S WEATHER Wednesday, April 26, 2017 Today: Partly sunny. Tonight: Showers and storms possible Sheridan, Noblesville, Cicero, Arcadia, after midnight. Atlanta, Carmel, Fishers, Westfield LIKE & FOLLOW US! HIGH: 83 LOW: 64 Hamilton County Hamilton County’s Hometown Newspaper www.ReadTheReporter.com Reporter Facebook.com/HamiltonCountyReporter The County Line Westfield fired up about training Reporter photo by Jeff Jellison For some One of the world’s largest fire training conferences kicked off in Indianapolis Monday and will continue through the weekend. there is an More than 30,000 firefighters from across the nation and Canada are attending the annual Fire Department Instructors Conference (FDIC). It features election hands-on training and more than 300 classroom sessions this week. During the FDIC, firefighters are being bussed next week from the Convention Center to Westfield to participate in live fire training exercises By FRED SWIFT in vacant houses located on Union Street On Tuesday, May south of State Road 32. Training officers 2, voters in Adams, will set fires inside the residences so Clay and Washington firefighters can learn proper techniques townships will be el- to extinguish them. For more photos igible to vote in spe- from this event see Page 2 and visit us on Facebook cial referendum elec- @HamiltonCountyReporter. tions in which their respective school districts are asking for approval of sup- plemental tax levies. Most election watchers suspect the voter turnout will be small because there has been little publicity on these im- portant off-year elections with only one question on the ballot. The election in- volves only the residents of the Carmel, Sheridan and Westfield school districts in this county. -
D 2012 Daily N India Trac News Anap
2012 INDIANAPOLIS 500 DAILY TRACKSIDE REPORTS NEWS ARTICLES 2012 Indianapolis 500 Daily Trackside Reports 1 Team, Drivers Happy With Test Of New Car At IMS. April 04, 2012 | By Tom Surber Nine teams jump‐started their preparation for the 96th Indianapolis 500 by testing the new IZOD IndyCar Series car Wednesday at the Indianapolis Motor Speedway. Participating teams and the INDYCAR engine group gathered data regarding handling characteristics and performance levels from their Chevrolet and Honda‐powered cars. One car/driver combination from each team was invited to participate. Driving Chevrolet‐powered 2.2‐liter, twin‐ turbocharged V‐6 engines in their Dallara chassis were Ed Carpenter (Ed Carpenter Racing), Tony Kanaan (KV Racing Technology), Marco Andretti (Andretti Autosport), JR Hildebrand (Panther Racing) and Helio Castroneves (Team Penske). Driving Honda‐powered cars were Scott Dixon (Target Chip Ganassi Racing), Takuma Sato (Rahal Letterman Lanigan Racing), Mike Conway (A.J. Foyt Racing) and Justin Wilson (Dale Coyne Racing). The cars were run in the Speedway configuration, with the new rear‐wheel guards that are taller, lighter and have a slightly different shape than the sets being used on the road/street circuits and the oval races at Texas Motor Speedway, Iowa Speedway and The Milwaukee Mile. The new IZOD IndyCar Series car will make its competitive oval debut Sunday, May 27 at the 96th Indianapolis 500. Quotes from selected participants during the midday media availability: TONY KANAAN (No. 11 GEICO/Mouser Electronics KVRT w/ SH Dallara/Chevrolet) Q: What was it like out there? TK: It felt faster than the (previous) test that we did. -
ZIONSVILLE REDEVELOPMENT AUTHORITY Zionsville, Indiana ECONOMIC DEVELOPMENT LEASE RENTAL REVENUE BONDS, SERIES 2012
NEW ISSUE Rating: Standard & Poor’s Corporation “__” Book-Entry-Only This Preliminary Official Statement is deemed “nearly final” and is dated November 28, 2012 In the opinion of Krieg DeVault LLP, Indianapolis, Indiana, under existing laws, regulations, judicial decisions and rulings, interest on the Bonds (hereinafter defined) is excludable from gross income under Section 103 of the Internal Revenue Code of 1986, as amended (the “Code”), for federal income tax purposes, is not an item of tax preference for purposes of federal alternative minimum tax imposed on individuals and shall there be any sale of these corporations, but is taken into account in determining adjusted current earnings for the purposes of computing the federal alternative minimum tax imposed on certain corporations. Such exclusion is conditioned on continuing compliance with the Tax Covenants (hereinafter defined). In the opinion of Krieg DeVault LLP, Indianapolis, Indiana, under existing laws, regulations, judicial decisions and rulings, interest on the Bonds is exempt from income taxation in the State of Indiana. See “TAX MATTERS” herein. The Authority has designated the Bonds as qualified tax- exempt obligations to qualify the Bonds for the $10,000,000 exception from the provisions of Section 265(b)(3) of the Internal Revenue Code of 1986 relating to the disallowance of 80% of the deduction for interest expense allocable to tax exempt obligations. may not be sold nor may offers to buy be accepted may nor not be sold may $3,400,000* ZIONSVILLE REDEVELOPMENT AUTHORITY -
The Indiana Business Tax Roadblock
Indiana Law Journal Volume 45 Issue 3 Article 3 Spring 1970 The Indiana Business Tax Roadblock Charles F. Bonser Indiana University - Bloomington Follow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Commercial Law Commons, State and Local Government Law Commons, and the Taxation-State and Local Commons Recommended Citation Bonser, Charles F. (1970) "The Indiana Business Tax Roadblock," Indiana Law Journal: Vol. 45 : Iss. 3 , Article 3. Available at: https://www.repository.law.indiana.edu/ilj/vol45/iss3/3 This Special Feature is brought to you for free and open access by the Law School Journals at Digital Repository @ Maurer Law. It has been accepted for inclusion in Indiana Law Journal by an authorized editor of Digital Repository @ Maurer Law. For more information, please contact [email protected]. THE INDIANA BUSINESS TAX ROADBLOCK CHARLEs F. BONSERt It seems certain that the 1971 session of the Indiana General Assembly will be forced to confront the most serious and difficult set of problems faced by any legislature since the traumatic regular and special sessions of 1963.1 The problems faced by the 1963 session-tax revision and reapportionment-are once again demanding attention. In response to that demand this article will focus upon one aspect of the tax revision problem-the taxation of Indiana business and industry. Despite this narrow focus, the thesis of the article is that the solution to the current business tax quandary is the key to a successful revision of the total state revenue structure in 1971. Unless the business taxation methods now used by state and local government in Indiana are over- hauled, it will be exceedingly difficult to solve the problems of property tax relief, aid to the aged and disadvantaged, and necessary support for the maintenance and development of the educational system, penal and health institutions, and other areas dependent upon state government for support. -
Diversity &Inclusion
DATE, 2018 | INDIANAPOLIS BUSINESS JOURNAL | 1A INDIANAPOLIS | JULY 3, 2020 IBJ Classifieds Next Issue, March 9 – Closing March 6, noon – Call 317-472-5237 or email [email protected] CENTRAL INDIANA’S BUSINESS AUTHORITY CELEBRATING 40 YEARS BUSINESSCAREER OPPORTUNITIES JOURNALLUXURY HOMES Business Cares Diversity &Inclusion © IBJ MEDIA 2020 | VOL. 41 NO. 19 | $2.25 more companies on next page Business Cares: Diversity & Inclusion, 25A-31A 25A | An interview with Indiana Black Expo CEO Tanya Bell Mckinzie 27A | RISE INDY’s founder carries on a family tradition of seeking justice. 27A | Specific changes your organization can make to fight racism. Plus, a list of books, podcasts and other resources to learn about race and racism in America. Business Cares Diversity &Inclusion Publisher’s letter Greg J. Morris Welcome to IBJ’s third annual in freeing our neighbors from racial installment of Business Cares: Diver- discrimination and economic despair. sity & Inclusion. As we all know by ● You’ll find other columns about now, this is a topic that deserves our the importance of diversity and inclu- ongoing attention and action all year sion from partners at the law firm long. That certainly will be the case in Krieg DeVault LLP, IUPUI Chancellor the pages of IBJ and at ibj.com in the Nasser Paydar, and the leaders of the weeks and months ahead. Indiana Latino Institute, Child Advo- Joining IBJ, 77 companies have cates and the labor-management taken a leadership role to support cooperative Quality Connection. this special section of the paper, And, courtesy of CICF, you’ll find a where you will find commentary on list of books, podcasts and other the importance of a diverse, inclusive resources you can use to educate community and the many benefits yourself on issues of race and that flow to companies with diverse economic inequality. -
Rethinking the Administrative Structure of Indiana's Property Tax
Rethinking the Administrative Structure of Indiana’s Property Tax System Frank Kelly and Jeff Wuensch © 2002 Lincoln Institute of Land Policy Working Paper The findings and conclusions of this paper are not subject to detailed review and do not necessarily reflect the official views and policies of the Lincoln Institute of Land Policy. After printing your initial complimentary copy, please do not reproduce this paper in any form without permission of the authors. Contact the authors directly with all questions or requests for permission. Lincoln Institute Product Code: WP02JW1 Abstract Since the 1998 landmark decision by the Indiana State Supreme Court overturning the state’s assessment manuals, several significant steps have been taken by the state to meet the constitutional requirement of a “uniform and equal” assessment system. Most notable were the adoption of market-derived assessment manuals and adoption of stringent equalization requirements. Unfortunately, policy makers have ignored the fact that new assessment manuals and equalization standards, either individually or collectively, will not produce uniform and equitable assessments both within and between property classes and local assessing districts. It will also require the proper application of the state’s new valuation and equalization requirements by the state’s 1,100 locally elected assessors and two state oversight agencies. Moreover, this working paper explores whether the current administrative structures, both at the local and state levels, are conducive to attaining the state’s ultimate goal of providing for a more uniform assessment system. The authors make several recommendations to improving the administrative structure of the local property tax in Indiana, including reducing the number of local assessing districts, enhancing the state’s assessor training program, adopting pre- and post-election requirements for local assessors, and creating independent state oversight agencies. -
HEA 1001 — CC 2+ FY 2007-2008 FY 2008-2009 Biennial Appropriation Appropriation Appropriation
First Regular Session 115th General Assembly (2007) PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type. Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution. Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2006 Regular Session of the General Assembly. HOUSE ENROLLED ACT No. 1001 AN ACT to amend the Indiana Code concerning state and local administration and to make an appropriation. Be it enacted by the General Assembly of the State of Indiana: SECTION 1. [EFFECTIVE JULY 1, 2007] (a) The following definitions apply throughout this act: (1) "Augmentation allowed" means the governor and the budget agency are authorized to add to an appropriation in this act from revenues accruing to the fund from which the appropriation was made. (2) "Biennium" means the period beginning July 1, 2007, and ending June 30, 2009. Appropriations appearing in the biennial column for construction or other permanent improvements do not revert under IC 4-13-2-19 and may be allotted. (3) "Deficiency appropriation" or "special claim" means an appropriation available during the 2006-2007 fiscal year. -
0707 AARWBA.P65
ImPRESSions© The Official Newsletter Of The American Auto Racing Writers and Broadcasters Association July 2007 Vol. 40 No. 6 Economaki Honored “Wally” At Indy Former AARWBA President Chris Economaki (left) (Left to right): President Dusty Brandel, Western VP received a Lifetime Media Award from NHRA in Susan Wade, All-America Team and breakfast chairman ceremonies last month at Englishtown, N.J. Michael Knight, and National VP Mike Hollander admire “Wally” — the trophy given to every NHRA national A letter of congratulations from NHRA founder Wally event winner. What was “Wally” doing in the Indianapo- Parks came along with the plaque. lis Motor Speedway media center? “He” was on loan, courtesy of Don Schumacher Racing Senior VP Mike Jerry Archambeault, NHRA's VP-Communications Lewis, for use in a video feature Susan and Michael and PR, made the presentation. were doing for Wade’s 1320tv.com site. Inside this issue: - ESPN To Co-Host Dinner - Member Spotlight ESPN 1st Co-Host Of All-America - Member News & Notes Pre-Dinner Reception - When A Picture Is Worth 1,000 Wrong Words Details on Page 2 - About The AARWBA Ombudsman American Auto Racing Writers & Broadcasters Association, Inc. (www.aarwba.org) ”Dedicated To Increasing Media Coverage of Motor Sports” ESPN 1st Co-Host Of All-America Pre-Dinner Reception Important changes are coming for the 38th annual All-America Team dinner, set for Saturday, January 12, at the Indianapolis Hyatt. There will be a shift in format to make this as much a NEWS event as it is a SOCIAL occasion. So, the evening will start at 5:30 p.m., with a news conference.