WAYNE COUNTY PROPERTY TAX v. UNITED ANCIENT

No. 49S10-0412-TA-504.

847 N.E.2d 924 (2006)

WAYNE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Appellant (Respondent below), v. UNITED ANCIENT ORDER OF DRUIDS-GROVE # 29, Appellee (Petitioner below).

Supreme Court of Indiana.

May 18, 2006.


Attorney(s) appearing for the Case

Stephen Carter, Attorney General, Andrew W. Swain, Special Counsel, John D. Snethen, Amber Merlau St. Amour, Deputy Attorney Generals, Indianapolis, for Appellant.

Stephen H. Rabe, Richmond, for Appellee.

Larry J. Stroble, Randal J. Kaltenmark, Indianapolis, for Amicus Curiae Taxation Section of the Indiana State Bar Association.

Timothy J. Vrana, Columbus, for Amicus Curiae Tax Consultants, Inc.


BOEHM, Justice.

We hold that Indiana Tax Court Rule 3 and the provisions of the Administrative Orders and Procedures Act ("AOPA") governing the timing for filing the agency record in appeals of property tax assessments do not conflict. AOPA provides that filing of the record to permit judicial review of an agency action is timely if, among other things, the court allows an extension of the time provided by AOPA. We conclude that a filing in compliance with Tax Court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases