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Jacobs v. Department of Local Government Finance
Citations: 853 N.E.2d 1056; 2006 WL 2613622Docket: Cause No. 45T10-0504-TA-43
Court: Indiana Court of Appeals; August 31, 2006; Indiana; State Appellate Court
William John Jacobs and Sandra Lynn Jacobs (Petitioners) appealed the Indiana Board of Tax Review's (Indiana Board) valuation of their real property for the 2002 tax year, contesting an assessed value of $182,800. After the Indiana Board affirmed the assessment on March 7, 2005, the Petitioners filed an appeal with the Court on April 19, 2005. The Department of Local Government Finance (DLGF) subsequently moved to dismiss the case, arguing that the Court lacked subject matter jurisdiction due to the Petitioners’ failure to file the agency record within thirty days as required by Tax Court Rule 3(E). The Court held that while it had subject matter jurisdiction over the appeal, the Petitioners did not meet the procedural requirements for filing. Consequently, the Court granted the DLGF's motion to dismiss due to the Petitioners' procedural noncompliance, in line with recent Indiana Supreme Court precedent stating that appeals can be dismissed if procedural requirements are not met and timely objections are raised by the opposing party. The petitioner is required to submit a certified copy of the record to the Tax Court within thirty days of receiving notification from the Indiana Board that the record is prepared, as per Indiana Tax Court Rule 3(E). The Petitioners requested the record on April 19, 2005, and received notification of its preparation on May 4, 2005. Although they paid for the record on May 18, 2005, they failed to file it within the thirty-day deadline. The Department of Local Government Finance (DLGF) filed a timely motion to dismiss based on this noncompliance, which the Court granted, stating that the Petitioners' appeal regarding their 2002 property assessment must be dismissed. The DLGF asserted that the Petitioners did not adhere to the record-filing requirements set forth by Indiana's Administrative Orders and Procedures Act (AOPA) and Tax Court Rule 3(E). AOPA mandates that the petitioner submit the agency record within thirty days post-filing of the petition, and the Court emphasized that compliance with Tax Court Rule 3(E) is crucial for original tax appeals, referencing a recent Indiana Supreme Court ruling on the matter. As of the Court's hearing on September 23, 2005, the Petitioners had not yet filed the agency record, despite Mr. Jacobs being prepared to present it. The Court advised him to wait for a ruling on the DLGF's motion before proceeding.