Preview:

PETITIONERS APPEARING PRO SE: MAURICE O. FULLER CRAIG L. FULLER Logansport, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA JOHN D. SNETHEN DEPUTY ATTORNEY GENERAL JULIE DEMUTH CERTIFIED LEGAL INTERN Indianapolis, IN

FILED
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT
MAURICE O. FULLER and CRAIG L. FULLER, Petitioners, v. CASS COUNTY ASSESSOR, Respondent. ) ) ) ) ) ) ) ) ) )

Nov 09 2011, 2:07 pm

CLERK

Cause No. 49T10-1011-TA-68

ON APPEAL FROM THE FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION November 9, 2011 WENTWORTH, J. On October 31, 2007, Maurice O. Fuller (Mr. Fuller) and his son, Craig L. Fuller, purchased a home located on 1.379 acres of land in Cass County, Indiana.1 (See Cert. Admin. R. at 78-83, 107, 144-45 (footnote added).) When Mr. Fuller received his 2008 property tax bill, he was upset that his liability was much higher than that paid by any of the propertys previous owners. (See Cert. Admin. R. at 105, 143, 150.) As a result,
1

Parcel No. 09-05-16-300-011.000-014.

1

Mr. Fullers banker increased his mortgage payments, and he nearly lost his home. (See Cert. Admin. R. at 105-07.) Mr. Fuller claims that his property taxes increased because he did not receive the homestead credit, the homestead standard deduction, or the mortgage deduction for the 2007-pay-2008 period. (See Cert. Admin. R. at 144-45.) According to Mr. Fuller, after he purchased his home, the Cass County Auditor (Auditor) removed those credits and deductions. (See Cert. Admin. R. at 91-92, 144-45.) When Mr. Fuller attempted to have them reinstated, an individual from the Auditors Office told him it was impossible because the application deadlines for the credits and deductions had expired before he even purchased his home. (See Cert. Admin. R. at 91-92, 107-09.) Mr. Fuller believes this situation is inequitable because a fundamental principle of our legal system requires that one group not be treated differently than another, e.g., longtime homeowners versus new homeowners. (See Oral Argument Tr. at 12-13.) Mr. Fuller is also frustrated because the application deadlines for the property tax credits and deductions change annually, making it difficult for the general citizenry to know the proper deadlines. (See Oral Argument Tr. at 11-13, 15-16.) The importance of this issue to Mr. Fuller, he explained, has led him to pursue all legal avenues to complain at great personal expense of time, effort, and money. (See Oral Argument Tr. at 13-14, 16.) FACTS AND PROCEDURAL HISTORY For the 2008 assessment year, the Cass County Assessor (Assessor) assigned Mr. Fullers property an assessed value of $101,800 ($14,200 for land and $87,600 for improvements). Mr. Fuller subsequently contacted the Assessor to explain that his

2

property was overassessed and to ask about the homestead credit, the homestead standard deduction, and the mortgage deduction. however, were unable to resolve Mr. Fullers concerns. As a result, on January 22, 2009, Mr. Fuller sent a letter to the Cass County Property Tax Assessment Board of Appeals (PTABOA), asking it to review his assessment and his eligibility for the credits and deductions. On October 27, 2009, the PTABOA held an administrative hearing on the matter, during which Mr. Fuller presented an appraisal of his property. On November 9, 2009, the PTABOA issued a final determination, reducing Mr. Fullers assessment to $79,100 ($14,200 for the land and $64,900 for the improvements).2 The PTABOAs final determination, however, did not address Mr. Fullers claims concerning the credits and deductions. On March 4, 2010, Mr. Fuller filed a petition for review with the Indiana Board. The Indiana Board held a hearing on the matter on August 17, 2010. During the Mr. Fuller and the Assessor,

hearing, Mr. Fuller submitted a copy of a computer printout of his 2007-pay-2008 property tax bill and copies of the written letters he sent to both the Assessor and the Auditor. (Cert. Admin. R. at 42, 45-46, 48-49.) On November 10, 2010, the Indiana Board issued its final determination that concluded Mr. Fuller failed to establish that he met the statutory requirements for the credits and deductions. (See Cert. Admin. R. at 21-23.) On November 26, 2010, Mr. Fuller initiated this original tax appeal, and the Court heard the parties oral arguments on October 21, 2011. Additional facts will be supplied as necessary.
2

The reduction in the assessed value of Mr. Fullers improvements resulted primarily from the reclassification of a single building. (See Cert. Admin. R. at 19

Download 11091101mbw.pdf

Indiana Law