DOCSLIB.ORG

2020-03-23-Weekly Edition

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
2020-03-23-Weekly Edition Your Hometown Week in Review . March 23, 2020 Arcadia | Atlanta | Cicero | Sheridan | Carmel | Fishers | Noblesville | Westfield Hamilton County Your Hometown Week In Review www.ReadTheReporter.com Reporter Facebook.com/HamiltonCountyReporter Governor postpones Mayors act to protect public, Primary Election The REPORTER ers, who are the backbone employees from COVID-19 Last Friday, Governor of election day process, de- Eric Holcomb issued an termining they wouldn’t be The REPORTER Fishers Mayor Scott order moving Indiana’s Pri- able to work. Fadness issued an exec- mary Election from May 5 Williams continued, utive order last Monday to June 2. “Implementing declaring a local disaster Hamilton ‘social distanc- emergency in the city. County Clerk ing’ would be “By declaring a local Kathy Williams, very difficult at disaster emergency, I’m whose responsi- the polls and sat- able to implement a travel bilities include ellite voting. The advisory watch for the city overseeing all time frame to mail of Fishers,” said Fadness. county elections, out a ballot to Travel in the city of said, “Moving the every registered Brainard Cook Fadness Jensen Fishers is only permitted Primary out was a voter would have Williams for the following reasons: trative offices, police and watch Brainard’s address. The City of Noblesville very difficult -de been impossible • Travel related to med- fire departments and the Noblesville Mayor government remains open cision made by the Gover- to do. There would not be ical reasons Grand Park Sports Cam- Chris Jensen announced to continue to provide es- nor but I truly believe it was enough supplies available • Travel required to pus. Westfield has also an- last Friday the issuance of sential service to ensure the the best decision. We have statewide to get this done.” provide care to another for nounced public city meet- an executive order as part safety and well-being of been preparing for the ‘what “We know we are going whom you’re the primary ings will be canceled for of a multi-faceted strategy residents. The city would ifs’ all week and there are to have to work through a lot caregiver the next two weeks. Go to to address the coronavirus like to remind the commu- just not any good answers of issues but I am very confi- • Travel for mandatory bit.ly/2vzkKso to watch (COVID-19) pandemic. nity that all permit appli- at this time. We had already dent in my election and clerk work activities Cook’s address. “Issuing an executive cations, forms, and online started to have polling plac- staff that we will get the job • Travel for food, gro- Carmel Mayor Jim order allows us to com- bill paying can be accessed es canceling and poll work- done,” concluded Williams. ceries, medication, essen- Brainard signed a new municate clear parameters at cityofnoblesville.org. tial household goods, and order last Wednesday de- and enforce restrictions Noblesville City Court hygiene products claring a local disaster on door to door solicita- has been suspended until County courts declare Go to youtu.be/ emergency, prompted by tions as well as close city May. If you have a hear- VJxjEeRNZrI to watch the COVID-19 pandemic. buildings including public ing, please contact the City Fadness’s address. Among the new orders are safety buildings except in Court at (317) 776-6344 or emergency operations Westfield Mayor Andy an end to unnecessary trav- the case of emergencies in visit cityofnoblesville.org. The REPORTER • Fact findings for CHINS that Cook announced the City el and the closure of all Car- an effort to mitigate per- All ticket payments may be In response to con- are time sensitive of Westfield has closed mel public playgrounds. son-to-person contact,” made online, via mail, or at cerns about COVID-19, • Protection order hearings to the public its adminis- Go to bit.ly/396GF7T to Jensen said. the drop box. • Civil commitments the Hamilton Circuit and • Probate mental health hear- Superior Courts have de- ings clared an emergency op- • Detention hearings for CHINS erations plan which will and juvenile delinquencies change the way in which •Any other hearing at the dis- the courts operate. cretion of the Judge. The courts are working With regards to Jury with local emergency man- Duty, individuals who have agement and health depart- received a jury summons ments to ensure necessary for March 18, 2020 through steps in response to the vi- May 4, 2020 should not re- rus are taken. port for jury service. The Courts will con- All attorneys/litigants/ tinue to be open and hold parties to a case who are essential emergency hear- scheduled to come to ings during this time. This court for any hearing from includes and is not limited March 18, 2020 through to the following: May 4, 2020 should consult • Initial hearing for in-custody or contact defendants mycase.in.gov • Bond reviews your attorney to receive the • Initial hearings on CHINS and advice of counsel to verify continued initial hearings your court date. Taxpayers: Please pay Photo provided County Commissioner Christine Altman answered the public’s questions during a Facebook live broadcast. taxes online or by mail The broadcast was recorded and can be viewed on Facebook at bit.ly/2QDgKhJ. The REPORTER Hamilton County Treasurer Jennifer Templeton is en- couraging taxpayers to pay their property taxes online. “In an effort to protect the community and our staff from Security screenings in place the further spread of COVID-19, we’re asking taxpayers to avoid coming into our office at this time,” Templeton at Judicial Center, Courthouse said. “We’re still available to answer any questions you might have. We just The REPORTER the Hamilton County Gov- security officer will be sta- East door (public entrance), encourage you to contact us over the In a Facebook live ernment and Judicial Center tioned inside the West door. Buildings and Grounds has phone.” broadcast last week, Ham- and the Courthouse. Buildings and Grounds has set up a hand sanitizer sta- Taxpayers have several options for ilton County Commis- Historic Courthouse set up a hand sanitizer sta- tion. Security staff will di- making their payments including the sioner Christine Altman The North, East, and tion. The security officer rect each person entering the following: announced steps being South doors to the Historic will direct each person en- screening area to sanitize • Pay online at bit.ly/3ac3icj. On- Templeton taken at county facilities Courthouse will be locked tering the building to sani- their hands. Security staff line payment fees do apply. e-Checks are $1 and credit cards to prevent the spread of preventing entry from the tize their hands before pro- will ask each member of are 2.5 percent. COVID-19 and reduce the outside. All traffic to the ceeding further. the public four simple ques- • Drop off payments at the antique drop box outside the potential risk of exposure building will be directed Judicial Center tions. The answers will help east door of the Old Courthouse. If you’d like a receipt, to the county’s workforce to the West door. Signage At the security station the officer determine if the please include a self-addressed, stamped envelope. and visitors, security staff at has already been posted. A inside the Judicial Center person may proceed further. • Drop off payments at the following banks: BMO, Busey, Citizens County’s new State, Community First, Quakenbush announces COVID-19 Farmers, Fifth Third, webpage lists First Farmers, First Merchants, Horizon, online services safeguards at Sheriff ’s Department Merchants Bank of Indi- The REPORTER The REPORTER is at the top of our 72 hours, please will be processed inside ana, and Star Financial. The Hamilton County Com- Hamilton County Sher- priorities.” do not come to the lobby. Necessary back- Property tax bills missioners are asking residents iff Dennis Quakenbush an- The Sheriff the Sheriff De- ground checks, public re- will be mailed no later to do as much of their county nounced changes his office is said correction fa- partment campus cord requests and many than April 15. To help business online as possible. making due to coronavirus. cilities will oper- unless you are other inquiries should be expedite the process, The county has created a “All services to the pub- ate without inter- court-ordered.” requested by fax or email. the Treasurer’s Office webpage listing all the county lic will continue,” Quaken- ruption. “We have Quakenbush ex- Local background checks has made them avail- business that be conducted on- line – including how to file for bush said. “My number one medical housing, plained that if you for gun permit applications able online for ear- an absentee ballot and how to goal for our community is quarantine facili- must report to the will continue; however, the ly viewing at bit.ly/ pay your property taxes. You to ensure confidence in the ties and a 24- hour Sheriff’s Depart- Sheriff asks that you call 39fmLHH. Quakenbush can find the list at hamilton- fact the Hamilton County medical staff to ment campus as (317) 773-1872 in advance. Businesses needing county.in.gov/1616. Sheriff’s Office will contin- maintain a safe correction a result of a court order, the Tax warrant payments in the signed Property Tax ue to operate and provide environment.” Sheriff asks that you call form of money order or ca- Clearance Forms are the duties and functions, Jail visits will be restrict- (317) 773-1872 during busi- shier’s check can be mailed encouraged to send them by mail with a return envelope for while also making the nec- ed to remote video visits.
Load more

Recommended publications
  • Download Download
    ^ 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.
    [Show full 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.
    [Show full text]
  • 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.
    [Show full text]
  • 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.
    [Show full text]
  • 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.
    [Show full text]
  • 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
    [Show full text]
  • 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.
    [Show full text]
  • 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.
    [Show full text]
  • 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.
    [Show full text]
  • 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.
    [Show full text]
  • Tax Laws of Indiana As They Relate to Corporations for Profit
    Indiana Law Journal Volume 13 Issue 1 Article 2 10-1937 Tax Laws of Indiana as They Relate to Corporations for Profit Harriet W. Bouslog Member, Boston Bar Robert C. Brown Indiana University Law School Follow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Business Organizations Law Commons, Taxation-State and Local Commons, and the Tax Law Commons Recommended Citation Bouslog, Harriet W. and Brown, Robert C. (1937) "Tax Laws of Indiana as They Relate to Corporations for Profit," Indiana Law Journal: Vol. 13 : Iss. 1 , Article 2. Available at: https://www.repository.law.indiana.edu/ilj/vol13/iss1/2 This Article 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]. TAX LAWS OF INDIANA AS THEY RELATE TO CORPORATIONS FOR PROFIT By HARRIET W. BOUSLOG* and ROBERT C. BROWN The early tax laws of this country taxed the property of corporations on the same basis as individual property,' but with the growth of the corporate structure of business organization, special tax laws relating to corporations were generally enacted by the state and federal governments. The limitations on the general power of the state and federal government to tax individuals to a large extent likewise limit the power to tax corporate property. .Similarly, tax statutes specially applicable to corporations are construed according to the general principles laid down for the con- struction of general tax statutes.
    [Show full text]
  • Uniform Property Taxation in Indiana--The Need for a Constitutional Amendment
    Indiana Law Journal Volume 38 Issue 1 Article 4 Fall 1962 Uniform Property Taxation in Indiana--The Need for a Constitutional Amendment Follow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Property Law and Real Estate Commons, and the Taxation-State and Local Commons Recommended Citation (1962) "Uniform Property Taxation in Indiana--The Need for a Constitutional Amendment," Indiana Law Journal: Vol. 38 : Iss. 1 , Article 4. Available at: https://www.repository.law.indiana.edu/ilj/vol38/iss1/4 This Note 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]. NOTES UNIFORM PROPERTY TAXATION IN INDIANA-THE NEED FOR A CONSTITUTIONAL AMENDMENT The general property tax has been a source of revenue for state and local governments in this country since colonial days.' Early in the Nineteenth century, when the principal forms of wealth were land and farm stock, the draftsmen of state constitutions were concerned with in- suring that all such property was uniformly assessed and taxed.2 As a result, the Indiana constitution, as well as others adopted between 1840 and 1860, contains strict uniformity provisions.' The movement for uniformity waned after 1860' and subsequent state constitutions have left to the judgment of the legislature how a fair and workable system of taxation should be constructed. However, since 1851, Indiana taxing statutes have been limited by the requirements of article X, section 1: The General Assembly shall provide, by law, for a uniform and equal rate of assessment and taxation; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious, or charit- able purposes, as may be specially exempted by law.
    [Show full text]