Legal Opinion
Packard v. Shoopman
Indiana Supreme Court
Decided August 23, 2006No. 49S10-0509-TA-414PublishedCited by 48 opinions
1Opinion of the Court
On Petition for Review
BOEHM, Justice.
We hold that objection based on a petitioner's alleged failure to comply with the statutory requirement that petition to the Tax Court be filed within thirty days after the agency determination is waived if not raised in the first response to the petition.
Facts and Procedural History
In 1997 Paul Shoopman appealed the 1995 assessment of his real property in Hamilton County to the State Board of Tax Commissioners (State Board). The State Board held a hearing on March 11, 1998 but did not issue a final determination. Effective January 1, 2002, all pending…
2Cases cited10 opinions
- Schacht v. United StatesSupreme Court of the United States · 1970
- K.S. v. StateIndiana Supreme Court · 2006
- Ballman v. DuffecyIndiana Supreme Court · 1952
- Department of Banking of Neb. v. PinkSupreme Court of the United States · 1942
- Bunch v. StateIndiana Supreme Court · 2002
5 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
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- First American Title Insurance Co. v. RobertsonIndiana Court of Appeals · 2013
- Edwards v. NeaceIndiana Court of Appeals · 2008
- Kumar v. Bay Bridge, LLCIndiana Court of Appeals · 2009
- Reedus v. Indiana Department of Workforce DevelopmentIndiana Court of Appeals · 2009
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