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ATTORNEY FOR PETITIONERS: FINIS TATUM IV FOLEY & ABBOTT Indianapolis, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA JONATHAN E. LAMB DEPUTY ATTORNEY GENERAL Indianapolis, IN

IN THE INDIANA TAX COURT
HARSUKH & PARUL BOSAMIA, Petitioners, v. MARION COUNTY ASSESSOR, Respondent. ) ) ) ) ) ) ) ) )

FILED
Jun 19 2012, 3:14 pm
of the supreme court, court of appeals and tax court

CLERK

Cause No. 49T10-1108-TA-53

ORDER ON RESPONDENT'S MOTION TO DISMISS FOR PUBLICATION June 19, 2012 WENTWORTH, J. Harsukh and Parul Bosamia appeal the Indiana Board of Tax Review's final determination upholding their commercial real property assessments for the 2007 and 2008 tax years. The matter is currently before the Court on the Marion County

Assessor's Motion to Dismiss due to the Bosamias' failure to timely file the certified administrative record as required by Tax Court Rule 3(E). The Court finds the case should be dismissed.

FACTS AND PROCEDURAL HISTORY On August 24, 2011, the Bosamias, who at the time were representing themselves,1 initiated an original tax appeal challenging their 2007 and 2008 real property tax assessments. In their petition, the Bosamias requested that the Indiana Board prepare a copy of the certified administrative record. The Bosamias remitted a fifty dollar deposit to the Indiana Board for the preparation of the record, and on September 8, the Indiana Board mailed an invoice to the Bosamias that stated the record was prepared and that the balance of $161.00 was due. Twenty-four days later on October 2, Harsukh learned that his mother was gravely ill, and he traveled to England to visit her. Harsukh's wife, Parul, remained in Indianapolis to manage their restaurant and to care for their family. Harsukh returned to Indianapolis on October 18. On October 21, the Bosamias paid the balance due to the Indiana Board. The following day, the Bosamias traveled to England due to the failing health of Harsukh's mother and returned to Indianapolis on November 3, after her death. On November 7, the Assessor moved to dismiss the case, claiming that the Bosamias failed to timely file the record with the Court pursuant to Tax Court Rule 3(E). The Bosamias later filed the record with the Court along with a written motion requesting the Court to permit its untimely filing. On March 12, 2012, the Court conducted a hearing on the Assessor's Motion to Dismiss. Additional facts will be supplied as necessary.

1

On December 2, several weeks after the Assessor moved to dismiss the case, counsel for the Bosamias filed his appearance.

2

LAW A party initiates an original tax appeal from a final determination of the Indiana Board by filing a petition with the Tax Court and, among other things, filing a request that the Indiana Board prepare a certified copy of the agency record. Ind. Tax Court Rule 3(B). Thereafter, "[t]he petitioner shall transmit a certified copy of the record to the Tax Court within thirty (30) days after having received notification from the Indiana Board of Tax Review that the record has been prepared." Tax Ct. R. 3(E) (emphasis added). ANALYSIS The parties agree that if the Indiana Board's invoice provided adequate notice, the Bosamias had until October 11 to file the record with the Court. 2 The Bosamias admit they missed that deadline, but they contend nonetheless that the Assessor's Motion to Dismiss should be denied for two alternative reasons. First, the Bosamias claim that the Indiana Board's invoice was inadequate notification that the record had been prepared so it failed to trigger their thirty day filing period under Tax Court Rule 3(E).3 Accordingly, they argue that their payment of the invoice on October 21 was the proper triggering event making their November 9 filing timely.4 To support this contention, the Bosamias rely on the Indiana Supreme Court decision in Wayne County Property Tax Assessment Board of Appeals v. United

2

(See Pet'rs Obj. Resp't Mot. Dismiss Req. Leave File Cert. Copy Agency Rec. (hereinafter "Pet'rs Obj.") at

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