Legal Opinion

Bakos v. Department of Local Government Finance

Indiana Tax Court

Decided May 25, 2006No. 49T10-0412-TA-60PublishedCited by 2 opinions

1Opinion of the Court

ORDER ON RESPONDENT’S MOTION TO DISMISS

FISHER, J.

Andrew and Gladys Bakos (the Bakoses) appeal the final determination of the Indiana Board of Tax Review (Indiana Board) that assessed their real property for the March 1, 2002 tax year (year at issue). The matter is currently before the Court on the Department of Local Government Finance’s (DLGF) motion to dismiss. In its motion, the DLGF claims this Court lacks jurisdiction oyer the Bakoses’ appeal. For the reasons stated below, the Court GRANTS the DLGF’s motion.

FACTS AND PROCEDURAL HISTORY

The Bakoses own a single-family residence in Lake…

2Cases cited4 opinions

  1. Carroll County Rural Electric Membership Corp. v. Indiana Department of State RevenueIndiana Tax Court · 2000
  2. Medical Licensing Board v. ProvisorIndiana Court of Appeals · 1997
  3. Huntington County Community School Corp. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
  4. Kemp v. FAMILY AND SOCIAL SERVICESIndiana Court of Appeals · 1998

3Cited by2 opinions

  1. Miller Beach Investments, LLC v. Department of Local Government FinanceIndiana Tax Court · 2006
  2. Krol v. Indiana Board of Tax ReviewIndiana Tax Court · 2006

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