Washington Park Cemetery Ass'n v. Marion County Assessor
2014 Ind. Tax LEXIS 17
| Ind. T.C. | 2014Background
- Washington Park Cemetery Association, Inc. is a non-profit owner of a cemetery complex in Indianapolis, Indiana, previously exempt from property taxation under IC 6-1.1-10-27, including the Community Life Center.
- The Community Life Center exemption was removed effective March 1, 2012 after notice that events occurred there without burials.
- Washington Park filed Form 132 (exemption review) and Form 133 (correction of error) on November 4, 2013; the PTABOA denied Form 133 and the Indiana Board hearing was pursued on December 13, 2013.
- As of April 14, 2014, no hearing had been scheduled by the Indiana Board; Washington Park sought to enjoin taxcollection via a petition filed in this Court.
- Marion County moved to dismiss for lack of subject matter jurisdiction; the Court held a hearing on May 8, 2014.
- The Court granted Marion County’s motion, holding the Tax Court lacks jurisdiction because no original tax appeal has been initiated and the injunction petition is premature.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the Tax Court has subject matter jurisdiction to enjoin collection before an original tax appeal is filed | Washington Park argues § 33-26-6-2(b) contemplates pre-appeal injunctive relief. | Marion County contends injunctive relief is improper until an original tax appeal is pending under § 33-26-6-2(a) and (b). | No jurisdiction; injunction before an original tax appeal is not permitted. |
| Whether the court may grant injunctive relief before the merits are fully litigated | Washington Park asserts the Legislature allowed pre-merit evidentiary consideration for injunctive relief. | George County argues injunctive relief requires pending original tax appeal; pre-merit hearing is improper. | Not permitted; injunctive relief requires an ongoing original tax appeal. |
| Whether American Trucking Absn. governs subject matter jurisdiction here | Washington Park relies on American Trucking to justify jurisdiction. | Marion County rejects the applicability of American Trucking to current posture. | Court declines to follow American Trucking; no subject matter jurisdiction. |
Key Cases Cited
- State v. Sproles, 672 N.E.2d 1353 (Ind. 1996) (establishes jurisdictional prerequisites for tax appeals)
- Harlan Sprague Dawley, Inc. v. Indiana Dep’t of State Revenue, 583 N.E.2d 214 (Ind. Tax Ct.1991) (definition of subject-matter jurisdiction in tax matters)
- American Trucking Associations, Inc. v. Indiana, 512 N.E.2d 920 (Ind. Tax Ct.1987) (recognizes limits of Tax Court jurisdiction)