Gene M. Jones v. State Bd. of Tax Comm.

ATTORNEY FOR PETITIONER:            ATTORNEYS FOR RESPONDENT:
DAVID L. PIPPEN                    JEFFREY A. MODISETT
Indianapolis, IN                     ATTORNEY GENERAL OF INDIANA
            
                            VINCENT S. MIRKOV
                            DEPUTY ATTORNEY GENERAL
                            Indianapolis, IN
_____________________________________________________________________

IN THE
INDIANA TAX COURT _____________________________________________________________________

GENE M. JONES ) ) Petitioner, ) ) v. )Cause No. 49T10-9804-TA-00037 ) STATE BOARD OF TAX COMMISSIONERS, ) ) Respondent. ) _____________________________________________________________________

ORDER OF DISMISSAL _____________________________________________________________________

January 21, 1999 NOT FOR PUBLICATION


FISHER, J.
    This matter comes before the Court on a motion to dismiss filed by the State Board of Tax Commissioners (State Board) seeking the dismissal of the complaint filed by Gene M. Jones (Jones). The State Board argues that Jones failed to satisfy the statutory prerequisites for initiating an original tax appeal, therefore, this Court is without jurisdiction to hear Jones' appeal.
FACTS
    On June 6, 1996, Jones filed a Form 131 Petition for Review of Assessment with the State Board seeking review of his property tax assessment. A hearing was held on the Form 131 Petition on December 16, 1996. The State Board mailed a letter to Jones on December 27, 1996 that indicated the State Board's intent to increase Jones' assessment. Included in the letter notifying Jones of the State Board's decision was notice that Jones had the opportunity to request a second hearing on the Form 131 Petition. Jones requested, and received, this second hearing, which was held on January 27, 1997.
    Having not received a final determination from the State Board, Jones filed an original tax appeal with this Court on April 16, 1998 . On August 21, 1998, the State Board issued a final determination that slightly decreased Jones' assessment. The State Board filed its motion to dismiss Jones' original tax appeal on November 13, 1998 and a hearing on that motion was held on December 21, 1998.
FINDINGS
    This Court, having heard the argument of counsel and being duly advised, now finds as follows:
    1) that Jones filed his original tax appeal on April 16, 1998, before the State Board of Tax Commissioners entered a final determination on his petition for review;
    2) that pursuant to Ind. Code Ann. § 6-1.1-15-4(e), (f) (West Supp. 1998), after a period of twelve or twenty-four monthsSee footnote 1 had passed since Jones' filing his petition for

review, without the issuance of a final determination by the State Board, Jones could file a tax appeal on a form prescribed by the State Board only after requesting leave of this Court to file such an appeal.
    3) that Ind. Code Ann. § 33-3-5-11(a) (West 1996), provides that the this Court does not have jurisdiction to hear an original tax appeal if the statutory prerequisites are not metSee footnote 2 ;
    4) that Jones did not follow the statutory prerequisites as provided in Ind. Code Ann. § 6-1.1-15-4(e), (f) because he did not request leave of this Court to initiate an original tax appeal on a form prescribed by the State Board ;
    5) that the State Board of Tax Commissioners entered a final determination on Jones' petition for review on August 21, 1998;
    6) that Ind. Code Ann. § 6-1.1-15-5(d)(1) (West Supp. 1998), requires a taxpayer to initiate an original tax appeal within forty-five days of the receipt of notice of the State Board's issuance of its final determination.
    7) that Jones did not file a new original tax appeal based on the State Board's final determination, nor did he amend his petition is this cause until October 23, 1998, more than 45 days after the State Board's final determination was issued.

CONCLUSION
    For the foregoing reasons the Court concludes that Jones has not complied with

the statutory prerequisites for initiating an original tax appeal. Therefore, this Court does not have jurisdiction to hear Jones' original tax appeal. The Court therefore, grants the State Board's motion to dismiss.
    IT IS THEREFORE ORDERED, ADJUDGED AND DECREED THAT THIS CAUSE BE AND THE SAME IS DISMISSED.

            __________________________
            Thomas G. Fisher
            Judge, Indiana Tax Court.

Distribution to:

David L. Pippen
7164 Graham Road
Suite 180
Indianapolis, IN 46250

Jeffrey A. Modisett
Attorney General of Indiana
By: Vincent S. Mirkov
Deputy Attorney General of Indiana
Indiana Government Center South, 5th Floor
Indianapolis, IN 46204

Footnote:     1 The petition for review was for 1995, a general reassessment year. The parties do not argue, and the Court does not decide, whether Jones would have been required

to wait for a period of twelve or twenty-four months to file an original tax appeal pursuant to Ind. Code Ann. § 6-1.1-15-4(e), (f). Footnote:     2 See also Mixmill v. State Bd. of Tax Comm'rs, 702 N.E.2d 701, 702 (Ind. 1998).