[TAX] Muir Woods Section One Ass., Inc., et al. v. Marion County Assessor, No. 24T TA 00008

The Petitioners, all homeowners' associations ("HOAs"), appealed the assessment of their common areas for the 2001 through 2003 assessment years, believing those areas should have been valued at little to no worth. Approximately ten years ago, the HOAs appealed these assessments, but in 2019, the Indiana Board of Tax Review dismissed their appeal, finding they had pursued their claims through the wrong appeals process.

Following appeals to both the Indiana Tax Court and the Indiana Supreme Court, the HOAs' case was remanded to the Board in 2021 for further consideration of whether: (1) the common areas had been taxed more than once; and (2) the discount prescribed in the relevant land order had been applied to the common area assessments.

But, the Indiana Board dismissed the appeal again in 2021 after the HOAs failed to appear at the scheduled administrative hearing. At the time, the HOAs' motion for partial summary judgment was pending before the Board. The HOAs then moved to vacate the dismissal, prompting the Board to take the motion under advisement and set a new hearing for February 11, 2022, on all pending matters. Soon after, the Board denied the HOAs' motion for partial summary judgment as untimely. The HOAs sought rehearing on the Board's summary judgment denial, but before the Board could rule, they filed a second appeal with the Tax Court. The Tax Court ultimately found that the appeal was prematurely filed and remanded the case to the Board for further proceedings.

In 2024, the Board scheduled all pending matters, including the HOAs' objection to their dismissal for failure to appear and the two remand issues, for a hearing on April 1, 2024. The HOAs requested a continuance of the hearing on the merits and asked the Board to establish a case management plan, but on March 29, 2024, they filed a third appeal with the Tax Court. The HOAs contend that they are entitled to a de novo review by the Tax Court under Indiana Code section 6-1.1-15-5(g) because the Board failed to issue a final determination on their rehearing request within the maximum time allowed under Indiana Code section 6-1.1-15-5(a).

The Assessor has responded by filing a motion to dismiss the appeal, arguing that the Court lacks subject matter jurisdiction.