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Dave Stafford for www.theindianalawyer.com
State tax authorities who couldn’t convince administrative boards to uphold a tripling of assessed valuation on Verizon facilities in Allen County had no better luck Friday before the Indiana Tax Court.
Verizon fought a reassessment for the 2007 tax year that raised the value for property tax purposes from $16.2 million to more than $50.2 million. The Tax Court affirmed the final decision of the Indiana Board of Tax Review in favor of Verizon.
The state Department of Revenue claimed Verizon’s challenge was untimely because the company waived deadlines to appeal the assessment. It argued that any procedural error on the state’s part should be decided in its favor because “a pattern in recent appellate decisions shows a clear willingness by courts to forgive procedural errors even where a consequence for the failure is specified.â€
“The Court disagrees,†Tax Court Judge Martha Blood Wentworth wrote in Allen County Assessor v. Verizon Data Services, Inc., 49T10-1408-TA-53. “The cases upon which the Assessor has relied do not establish that appellate courts routinely excuse procedural defects to reach the merits of a case. Rather, the cases the Assessor cites, decided approximately eight years apart, explain that certain procedural defects, such as the untimely filing of a Notice of Appeal or complaint, are not defects that implicate a court’s subject matter jurisdiction.”
Wentworth also noted the state raised this argument for the first time before the Tax Court. “Accordingly, the Court declines to provide the Assessor with a second bite of the proverbial apple at the expense of both Verizon and the Indiana Board.â€
Verizon’s Form 131 petitioning for the Indiana Board of Tax Review to challenge the assessment was filed timely under any standard, Wentworth wrote. In a companion case, however, the court concluded that the applicable deadlines are found in Chapter 16 of Indiana Code § 6-1.1, not those under Chapter 15 of the article relied upon by the Department of Revenue.
In Washington Township Assessor, Allen County Assessor, and Allen County Property Tax Assessment Board of Appeals v. Verizon Data Services, Inc., 49T10-1102-TA-13, Wentworth affirmed the Indiana Board of Tax Review’s grant of summary judgment in favor of Verizon. In this case, the company appealed an increase in the assessed value of tangible personal property from $21 million to nearly $58 million for the 2005 tax year.
“(T)o the extent the deadlines under Section 15-1 and Chapter 16 conflict, Chapter 16 governs because it applies specifically to appeals of an assessing official’s change to a personal property assessment; whereas, Section 15-1 applies generally to appeals concerning real and personal property assessments,” the court held. “This conclusion gives effect to the importance that the Legislature has placed on assessing officials’ compliance with Chapter 16’s statutory deadlines.
“Accordingly, the Chapter 16 deadlines applied to require the (Property Tax Assessment Board of Appeals) to issue its final determination by October 30, 2005, which it did not.”
This is the time of year when families with eighth grade students in the area begin making decisions about what classes, programs, and schools their children will enroll in for next school year. There are a wide variety of options in the Evansville Vanderburgh School Corporation and families have the opportunity to learn about their home district high school and classes offered, as well as about the special ½ day programs the EVSC offers.
Open Houses planned include:
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GAIL RIECKEN ATTEMPTING TO BE FIRST FEMALE MAYOR UN EVANSVILLE 200 YEAR HISTORY
We believe that the voters face the biggest decision on the future of Evansville to be made in many years  this Tuesday. There is a sharp contrast between candidates who are fielded by the two major parties in their platforms, outlooks, and even the ways they have lived their lives.
We would first like to congratulate Mr. Steve Wozniack for having the courage to launch an Independent run for Mayor. He clearly has a great deal of technical knowledge and a fresh way of looking at the City’s problems. Some of the ideas he has presented have potential to make this a better place to live, but we don’t understand how he would implement them. That being said, we believe that he has made a worthwhile contribution to the discussion and hope we haven’t heard the last of him.
Typical party stances are scrambled in this election. We have an incumbent Republican, Lloyd Winnecke who has consistently spent more than we have coming in and the Democratic challenger, Rep. Gail Riecken who is the more fiscally conservative of the two. She is looking for ways to cut spending without any reduction in city services, while Winnecke is looking to continue spending on what he terms “transformative†additions.
Mrs. Riecken’s critics accuse her of running a “negative†campaign, but supporters say her platform is based on the true situation in the City. Mayor Winnecke has been criticized for continuing to spend more than the City takes in, but his supporters argue that the spending is “investment†that will pay off when Evansville becomes a Mecca for young professionals and conventions.
In fact-checking some of the statements made by the candidates on various claims, we have found that the facts tend to fall on the side of the Democrat. For example, the Mayor claims that crime has gone down on his watch and that the use of meth has been reduced by half. The FBI Uniform Crime Statistics show that Evansville is one of the few cities where crime has increased in the past four years. The claims about reductions in meth usage are offset by the fact that it is now being imported from Mexico. The stunning number of local deaths due to heroin usage has largely gone unaddressed by Mr. Winnecke in his claims that he has made Evansville safer.
The incumbent Mayor has raised more money for his campaign than any other candidate in history ($1 million dollars plus), and we have been “treated†to an onslaught of television and internet commercials that make questionable claims about how he has improved Evansville. In his commercials, he has claimed credit for low unemployment and says he is “growing well-paying jobs†and “increasing the tax base.†The truth is that the city has probably lost as many living wage jobs as it has gained. Haier located here because of the availability of the engineers after Whirlpool left, not because the Administration did a better job of courting them than other cities, and those are the “good paying jobs†that have come to Evansville. Winnecke also claims that Evansville is growing and the tax base is increasing under his “leadership.†We can find NO EVIDENCE of truth in either of those statements and he has not offered anything that verifies his claims. We know that our readers are very familiar with his other ball-fumbling moves for Evansville, like the “bait and switch” hotel down sizing deal, the eight million dollar budget shortfall that he tries to blame on City Council, handing two-hundred thousand dollars over to the scammers of EarthCare, and the extreme overpayment for various real estate acquired by the City.
When comparing the resumes of the two, we see that Mrs. Riecken has run a successful business with her husband of 47 years, Ron. Â Gail Riecken knows what it takes to make an honorable profit in running a small business. They have been able to pass that business along to their daughters, who remain in Evansville with their families.
Gail began her career of service to others early in life when she spent time the Peace Corps before she married.  She is a co-founder of Ark Crisis Center, and has worked tirelessly to help those less fortunate.  She is a strong advocate for helping kids in need.  Gail Riecken has been involved in many Evansville community organizations for decades.  She takes pride in serving her city and the people that live here . Gail has spent the better part of her life trying to improve the lives of others,  through her community involvement over the years.  Presently, she is  the State Representative for District 72.  She has strongly supported the IU Medical School and legislation to make land-based gaming legal in Indiana.
In a surprising contrast, Lloyd Winnecke does not have entrepreneurial experience, which is an attribute usually prized by Republicans. He has been a member of the local television news media before joining Fifth Third Bank as a Vice President of Public Relations, where he remained until becoming Mayor. He previously served as a County Commissioner, and sheepishly describes taking part in an attempt to take away the Homestead Tax Credit as “not my finest hour in politics.† He is married to his second wife, realtor Carol McClintock.  He has a daughter who resides in Arizona with his grandson.
We believe that the majority of the public feels the need for more sound fiscal practices from the Mayor and City Council.  The City-County Observer is taking this opportunity to proudly endorse Gail Riecken for Mayor of Evansville.  We feel she will use a reasonable approach to public spending because she understands that so many people are struggling to pay bills and make ends meet.  If elected Mrs. Riecken will be the first female Mayor is Evansville 200 year history.
Bottom line the taxpayers of Evansville can’t afford the things that Mayor Winnecke wants to obligate the citizens to pay for and Gail Riecken understands that.  We believe that Gail Riecken is the clear choice be elected as the next Mayor of Evansville.  We ask you to vote for your own interests by casting your ballot for Mrs. Gail Riecken as the next Mayor of Evansville if you have not already done so.
IS IT TRUE that todays “Readers Poll” ask “Who do you endorse to become the next Mayor of Evansville”?
The incident occurred at a residence located in the 4600 block of Huebner Lane on Saturday, October 31, 2015 around 11:00 pm. The incident was not reported to the Sheriff’s Office until the next morning, when one of the party-goers told a parent what had occurred.
One of the witnesses explained that the teenage children of the homeowner were asking around fifty people who were in the basement of the home to leave, but were not having much success. A friend of the homeowners’ children, Mr. Ryan Anthony Loehrlein, then produced a handgun and began to point the weapon at the crowd of people. The witness indicated that no one thought the gun was real until Mr. Loehrlein discharged the handgun into the ceiling of the basement. The witness reported that the crowd quickly exited the basement and that Mr. Loehrlien again pointed the weapon at the crowd as they fled.
An examination of the scene on Huebner Lane revealed a bullet hole in the ceiling of the basement. The bullet penetrated the floor of the upstairs level and entered a closet near a bathroom. Several items in the closet were damaged by the expended round as it traveled upward.
Deputies located Mr. Loehrlein at his residence and interviewed him about the incident. After making a series of self-incriminating statements, Mr. Loehrlein was placed under arrest. The handgun, a .357 magnum revolver, was recovered at another location.
The incident remains under investigation as the Sheriff’s Office anticipates additional witnesses and victims to come forward.
ARRESTED:
Ryan Anthony Loehrlein (pictured above), 21*, of Evansville. Criminal Reckless with a Firearm as a Level 5 Felony, Pointing a Loaded Firearm as a Level 6 Felony, Intimidation with a Deadly Weapon as a Level 5 Felony
*Correction – the article previously reported the age of the defendant as 19. The defendant is actually 21 years of age.
Loretta is a 9-month-old female Retriever mix! She has a pretty chocolate color. She’s still a pup, so remember she’ll need some training & plenty of exercise! Her $100 adoption fee includes her spay, microchip, vaccines, and more. Visit www.vhslifesaver.org or call (812) 426-2563!
St. Mary’s Health has been designated a Lung Cancer Screening Center by the American College of Radiology (ACR).
The ACR Lung Cancer Screening Center designation is a voluntary program that recognizes facilities that have committed to practice safe, effective diagnostic care for individuals at the highest risk for lung cancer.
“The new guidelines promoting low radiation dose CT scan screening allow for a painless, fast examination for detection of pulmonary nodules in those patients at highest risk for lung cancer,†said Dr. Jeffery Hemmerlein, a radiologist with Southern Indiana Imaging Consultants. “Malignant nodules that may not be visible for years on routine chest X-rays can now be detected and treated much earlier. St. Mary’s accredited lung cancer screening process puts into place timely pulmonologist physician follow- up and management if any abnormalities are detected. This early detection and treatment of malignant nodules has been proven to decrease the risk of dying from lung cancer, the number one cancer killer of both men and women.â€
In order to receive this elite distinction, facilities must be accredited by the ACR in computed tomography in the chest module, as well as undergo a rigorous assessment of its lung cancer screening protocol and infrastructure. Also required are procedures in place for follow-up patient care, such as counseling and smoking cessation programs.
Lung cancer screening with low-dose computed tomography scans, and appropriate follow-up care, significantly reduces lung cancer deaths. In December 2013, the United States Preventive Services Task Force recommended screening of adults aged 55 to 80 years who have a 30 pack-year smoking history and currently smoke or have quit within the past 15 years. Lung cancer is the nation’s leading cancer killer – taking the lives of more people each year than breast, colon and prostate cancers combined.
