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Tomorrow’s Brown Bag Performance Cancelled
Man, not state, had priority in breeder’s award proceeds
Jennifer Nelson for www.theindianalawyer.com
A Marshall County trial court erred when it granted summary judgment in favor of the Indiana Department of Revenue on a man’s attempt to collect breeder’s award proceeds owed to another man who had outstanding tax warrants.
The Department of Revenue filed four tax warrants in Marshall County against Dale Dodson in 2000 and 2010 for unpaid income taxes he owed. Gordon Etzler filed a UCC financing statement later in 2010 asserting an interest in the breeder’s award proceeds owed to Dodson by the Indiana Horse Racing Commission. More than $11,000 in breeder’s awards were levied against Dodson and were intercepted by the state to pay his outstanding tax liabilities.
Etzler demanded from the revenue department those funds. When the state refused to pay them, Etzler sued in Porter County. The case was transferred to Marshall County, where the trial court ruled in favor of the state.
In Gordon A. Etzler v. Indiana Department of Revenue, 50A04-1406-PL-285, the Court of Appeals concluded that Etzler is entitled to summary judgment, so it reversed the lower court. The department argued that since it filed the tax warrants before Etzler filed his UCC financing statement, it was entitled to the breeder’s award proceeds.
Indiana Code 6-8.1-8-8 limits the department’s authority to collect upon its lien “without judicial proceedings†to the property “in the county†in which the tax warrant was issued and a judgment created pursuant to I.C. 6-8.1-8-2. The state only filed a tax warrant in Marshall County and did not attempt to enforce the judgment by any action available to it in order to satisfy the judgment.
“We conclude that because the judgment resulting from the Department’s Marshall County tax warrant only creates a lien on property ‘in the county,’ Ind. Code § 6-8.1-8-2(e), and because the Department did not take measures to establish a lien on property located in any other county, the Department’s ability to levy on Dodson’s property was limited to Marshall County,†Judge Margret Robb.
“The Department levied on the breeder’s award proceeds prior to their deposit in Dodson’s bank account and thus prior to the Department’s ability to collect directly from a financial institution under Indiana Code section 6-8.1-8-8(1). The Department does not dispute that the funds were located outside of Marshall County at the time they were seized. Consequently, we conclude that the Department did not have authority to levy on the breeder’s award proceeds and that it is not entitled to summary judgment.â€
IS IT TRUE MARCH 4, 2015
IS IT TRUE the City of Evansville gets approximately 60% of its revenue from property taxes? ….our property tax installments come twice a year in June and December? ….although the normal distribution months are June and December, the Vanderburgh County Auditor can start giving advances on the money in late October/November and late April/May once they have a good idea of what kind of revenue is coming in?….the City of Evansville starts taking advances as soon as it can twice a year, because it has no choice?….the rule of thumb for City Controllers is to maintain 15% of a fund’s annual budget in the fund at all times? ….the State Board of Accounts enforces municipal accounting rules, and it is against those rules to overdraw a fund?….the City of Evansville spends most of any given year with its General Fund, which is the operating fund for the City, in the red?….When the time for advances rolls around, our Controller has been robbing Peter to pay Paul for 4½ months?….when City government formally receives an installment, it can only pay bills into the future for 6 weeks because 4½ months of IOUs have to be paid?….our local government is almost a full 6 months behind in its tax and spend procedure?
IS IT TRUE Central Dispatch, which is a combined city/county department is facing a financial crisis created by local government?….the lifespan, or true effectiveness, of its current technology will end next year?….the Central Dispatch Board has known since it installed and implemented its current technology that there was an end to its productive usefulness, and they created a plan to upgrade and expand the technology years ago?….the first stage of the plan, which they had hoped to complete this year, is to build a new tower in the north end of Vanderburgh County to address signal dead spots?…..the second stage would have occurred next year and includes new hardware and software for the office and first responders?….the cost for the nondiscretionary upgrades is approximately $5.4 million dollars with the county and City splitting the cost at 25% for the County and 75% for the City?….by putting the costs in just one year, City government will need to find $3.9 million dollars for 2016?….the alternative is to push the envelope of our current technology, which may work if we all cross our fingers?….insiders complain the Mayor himself is kicking this unsexy project can down the road?….this is a great example of form over substance, as government cronies plan for a downtown motel while public services suffer and the infrastructure literally crumbles around us?
IS IT TRUE the City of Evansville passed an ordinance requiring property owners to clear their sidewalks of ice and snow in the 1970s?….one would not know such an ordinance exists if they attempted to navigate sidewalks all over the City the last couple of weeks?….federal and state agencies, churches, nonprofit organizations, the City of Evansville, Vanderburgh County, residents and business like our own Courier & Press didn’t feel the need to make sidewalks adjoining their property passable?…..it was a sad sight to see pedestrians navigating Walnut Street on their way to the Rescue Mission and Ruth’s House walking in the street?….more so than the failure to clear the sidewalks in the first few days of snowfall, it was the continued failure to send someone outside or hire someone even ten days later that was most disturbing?….just as litter removal has a goal of training citizens to not throw it on the ground in the first place, clearing our sidewalks has the same impact?….there’s nothing like neighbor shaming when it comes to Christmas lights, a well-manicured lawn and snow removal?….Bloomington, Indiana has a similar ordinance for the removal of snow and ice from sidewalks, and it was a pleasure to see their ordinance working?….all of this begs the question of how can Evansville truly be a pedestrian and bicycle friendly community when we have such low regard for anyone who’s not driving a car?….as we face the potential for more snow today, we should all take care of our sidewalks and potentially help a friend who isn’t physically able to do the work?
IS IT TRUE we thank you for your support and look forward to bringing you the news in a way that not only brings you into the discussion but makes you feel compelled to participate?
Governor Mike Pence Directs Flags to be Flown at Half-staff in Indiana
Indianapolis – Governor Mike Pence is directing flags at state facilities statewide to be flown at half-staff in honor of Father Theodore Hesburgh, whose leadership, wisdom and vision on matters of human and civil rights, education, and diplomacy helped to better this nation and our world. Flags should be flown at half-staff from sunrise to sunset on the day of his funeral, Wednesday, March 4.
Governor Pence also asks businesses and residents to lower their flags to half-staff to honor the life and service of Father Hesburgh.
Vanderburgh County Recent Booking Records
SPONSORED BY DEFENSE ATTORNEY IVAN ARNAEZ.
DON’T GO TO COURT ALONE. CALL IVAN ARNAEZ @ 812-424-6671.
http://www.vanderburghsheriff.com/recent-booking-records.aspx
EPD Activity Report
SPONSORED BY DEFENSE ATTORNEY IVAN ARNAEZ.
DON’T GO TO COURT ALONE. CALL IVAN ARNAEZ @ 812-424-6671.
TOBYMAC with Special Guests MANDISA and CAPITAL KINGS
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Rep. Bacon honors South Spencer softball team
STATEHOUSE – State Representative Ron Bacon (R-Chandler) honored the South Spencer Lady Rebels, the 2014 state champion fast pitch softball team, with a resolution at the Statehouse. Rep. Bacon was joined in the House Chamber by the softball team and their coach Tara Compton.
“It is an honor to recognize the South Spencer softball team for their achievements both on and off the field,†said Rep. Bacon. “I commend these dedicated athletes for their hard work and commitment to excellence, as well as Coach Tara Compton for leading them to victory.â€
The South Spencer Lady Rebels won the Class 2A state softball championship defeating Crawfordsville’s Southmont High School team 1-0. After finishing with a season record of 27-5, this was the school’s first state title for any girls’ sports program.
The Lady Rebels were led by Kaylea Horn who threw a two-hitter and struck out 11 batters. Freshman Hannah Epperson delivered the game winning hit to centerfield, driving home senior Chandra Schroeder. Chandra was also chosen as the Mental Attitude Award recipient in 2A softball. This award honors athletes, nominated by their principal and coach, who excel in mental attitude, scholarship, leadership and athletic ability
“I am extremely proud to see another school from our community earn a softball state championship,†said Rep. Bacon. “I congratulate the athletes and their coaches on this accomplishment and wish them much future success.
 Rep. Bacon (R-Chandler) represents portions of Warrick, Pike and Spencer counties.
 a photo of Rep. Bacon presenting the resolution on the House floor.
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Wintery Mix, Ice Could Affect Indiana Hoosiers are Encouraged to Prepare Now for Potentially Hazardous Weather
In partnership with the Indiana Department of Homeland Security the Indiana State Police is sharing this important weather related message.
INDIANAPOLIS – There is a potential for sleet and freezing rain in much of Indiana tonight, with snow possible for the northern portion of the state. In southern Indiana, warmer weather has promoted snowmelt, which could lead to slick surfaces as the temperature drops below freezing overnight.
State agencies advise Hoosiers to prepare now for potentially deteriorating conditions, which could extend into Tuesday’s commute.
Travel
Hoosiers should carefully consider if travel is necessary, especially if roads become hazardous. If travel is necessary, the Indiana State Police, Indiana Department of Transportation and the Indiana Department of Homeland Security encourage motorists to use a variety of resources to make an informed decision.
One source is the Indiana County Travel Advisory Map. It’s updated with travel information determined by county emergency management agencies and describes the conditions for a travel warning, watch, advisory and caution.
The map is available online at http://www.in.gov/dhs/traveladvisory/ or on a mobile device by downloading the Indiana Travel Advisory app for iPhone (https://appsto.re/us/QHVw4.i) in the App Store, and Android (https://play.google.com/store/apps/details?id=gov.in.traveladvisory) in the Google Play Store.
Keep an eye on road conditions and closures across the state using the Indiana Department of Transportation’s TrafficWise service at trafficwise.in.gov or by calling 1-800-261-ROAD (7623.)
In addition to these tools, stay aware of changing travel conditions by monitoring the local news, travel, weather and trusted social media sites and apps.
Citizens that must travel should let someone know the planned route, expected time of arrival and contact information. Charge cell phones before leaving. Pack essential items such as high protein snacks, water, first aid kit, flashlight, warm blankets, extra prescription medications and important documents or information that might be needed during an emergency.
Develop a Plan
Winter weather, especially ice, can cause power outages. Hoosiers should be prepared to take action should the power go out. Citizens should look up their electric utility’s outage reporting phone number and add it to their cell phone contact list.
Other ways to get ready include:
– Charge cell phones, laptops and any other battery-operated accessories to ensure maximum battery life when without power.
– Know where to go should the power go out. Identify a friend or family member’s house, or a nearby shelter or warming station that can be used. If none of these are available, identify the most insulated and interior room available and gather extra clothing, warm blankets and sleeping bags to help stay warm.
– Prepare an emergency kit, including food and water for three days (includes three gallons of water per person, per day), a battery operated or hand crank all hazards radio, a flashlight and extra batteries and any other special items (baby formula, insulin, medications).
Take the time to check with neighbors and see if there’s anything they can do before, during or after weather events.
For more winter weather preparedness information, visit www.GetPrepared.in.gov.
Sen. Vaneta Becker: Vanderburgh County Graduate, Student Gain Experience at Statehouse
Vanderburgh County residents Brittany Held and Hunter Renschler are serving as interns for the Indiana Senate Majority Caucus during the 2015 legislative session, State Sen. Vaneta Becker (R-Evansville) said.
Held, a resident of Newburgh, is the daughter of Barry Held, Lori Jaquess and Vicki Held. She graduated from Castle High School and received her bachelor’s degree in History from Ball State University in Dec. 2014.
Renschler, also a resident of Newburgh, is the son of Barry and Beth Renschler. He graduated from Castle High School and received his bachelor’s degree in Political Science from Butler University, where he is currently a senior.
Held is a legislative intern for Sens. James Buck (R-Kokomo) and Doug Eckerty (R-Yorktown), and Renschler is a legislative intern for Sens. Michael Crider (R-Greenfield) and Susan Glick (R-LaGrange). As part of their work, Held and Renschler correspond with constituents through phone calls, letters and emails. They also help staff Senate committees and floor proceedings.
“I am grateful to have the opportunity to assist my senators in serving their constituents and the great state of Indiana,†Renschler said.
Senate Majority interns work through the duration of the legislative session, which is scheduled to end by April 29.