ATTORNEY FOR PETITIONER: ATTORNEYS FOR RESPONDENT:
DAVID L. PIPPEN JEFFREY A. MODISETT
Indianapolis, IN ATTORNEY GENERAL OF INDIANA
VINCENT S. MIRKOV
DEPUTY ATTORNEY GENERAL
GENE M. JONES ) ) Petitioner, ) ) v. )Cause No. 49T10-9804-TA-00037 ) STATE BOARD OF TAX COMMISSIONERS, ) ) Respondent. ) _____________________________________________________________________January 21, 1999 NOT FOR PUBLICATION
ORDER OF DISMISSAL _____________________________________________________________________
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.
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.
David L. Pippen
7164 Graham Road
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
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).
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