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Tax Court: Alleged puppy mill owner wrongly denied refund

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for www.theindianalawyer.com

The Indiana Department of Revenue improperly denied a refund of the value of 240 dogs seized by the state from an alleged Harrison County puppy mill, the Indiana Tax Court ruled Dec. 31.

In the latest order in a long-running dispute, Senior Judge Thomas Fisher denied the state’s motion for summary judgment from Virginia Garwood’s claim that the state owed her $122,684.50, the value of her dogs, cash and checks seized in 2009. “(T)he Court cannot conclude that the Department properly denied Garwood’s refund claim as a matter of law,” Fisher wrote.

Attorney General Greg Zoeller used tax warrants to seize the animals in what he described at the time as an “Al Capone” method of taking down puppy mills.

The tax warrants demanded more than $142,000 in sales taxes the state claimed were owed by Virginia and Kristin Garwood, but those warrants later were voided.  The Garwoods pleaded guilty in May 2010 to Class D felony charges of failing to pay sales taxes. They later paid taxes and demanded a refund of the value of the seized animals that the state ended up selling to the U.S. Humane Society for $300.

“Garwood subsequently explained that the Department’s allegedly improper ‘closed door’ sale of her animal inventory to the U.S. Humane Society pursuant to invalid jeopardy tax assessments entitles her to relief. … Consequently, even if the Court found that the provision of goods or services does not constitute a tax payment under Indiana Code § 6-8.1-8-1, the Department would not be entitled to an entry of summary judgment because Garwood has presented a claim for which this Court can provide relief. … As such, Garwood’s claim for compensatory damages will be heard in the Tax Court without a jury,” Fisher wrote.

“The Court will issue, under separate cover, an order scheduling this matter for further proceedings.” The case is Virginia Garwood v. Indiana Department of State Revenue, 82T10-1208-TA-46.

IS IT TRUE January 6, 2015

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IS IT TRUE last night the Evansville City Council moved forward with one of the most important of the appointments to a commission that it has ever made?…it did so in a spirit of cooperation and excellence that the City County Observer believes will yield positive dividends for many years to come?…Cheryl Musgrave was appointed to the Evansville Redevelopment Commission by a vote of 7 – 2 with only Council members Mosby and Weaver opposing her appointment?…Musgrave having previously served as the Indiana Commissioner of Local Government Finance, as Vanderburgh County Commissioner, and as the Vanderburgh County Assessor is imminently capable of bringing the keen eye of scrutiny to a commission that has been seen by many as a rubber stamp for Mayoral pet projects under both the Weinzapfel and Winnecke Administrations?…it was the ERC, the most powerful capital spending commission in the City of Evansville that sat expressionless when the term VETTING was introduced to the Evansville vocabulary during the first convention hotel failure?

IS IT TRUE Mayor Winnecke’s Chief of Staff Steve Schaefer stood before a verbal firing squad at last night’s City Council meeting?…City Council Attorney Scott Danks on behalf of the Council asked “How could you not know if the Ford Center naming rights was $4 Million that the Centre was not worth $14 Million.?…when asked what triggered the valuation analysis of the naming rights Mr. Schaefer was mute?…he never answered the point blank question of how much money ONB was going to invest?…Mr. Schaefer should try out for “The Big Show” with that act?…this deal was derailed 15 months after the deal was announced because of negligence and a willful refusal to ask important questions and analyze them?…if this is how business is conducted in Evansville by its own government, there will soon be little business done at all because this has been a 78 month demonstration of abject incompetence?

IS IT TRUE Councilwoman Stephanie Brinkerhoff-Riley piqued much interest in moving to rescind the $20 Million bond issue that was passed 15 months ago under what turned out to be false pretenses?…it seemed like some other council members were inclined to rescind as well but in the name of keeping the peace the motion was withdrawn?…the clear meaning sent by the Council to the Winnecke Administration is that they had better not move forward with a deal that is substantially different than what was presented or there will be consequences?…Schaefer finally admitted that the apartments may be eliminated and the hotel is being downsized to the dual five story Riverhouse 2 scenario that we wrote about previously?…given those ideas the public handout for a new deal may exceed 40% while the original hand out was pegged at 25%?…the City Council may rue the day they did not take this opportunity to put handcuffs on handouts if Mayor Winnecke does a closed door deal to give that $20 Million out for a project that is substantially less valuable?

IS IT TRUE we did learn last night when a member of the ERC took the podium for his 3 minutes of fame, that between the City of Evansville, ERC and HCW, a whopping $2 Million dollars of taxpayers money has already been spent on the empty lot where a hotel should be?…it was even asserted by this gentleman that we gotta keep pushing on so we don’t lose that $2Million?…we assume that fellow never got that elementary school lesson about throwing good money after bad?…this is exactly 10 times what the Winnecke Administration snuck to the Earthcare Energy guys without the city council’s knowledge?…the members of the City Council who placed their trust in Mayor Winnecke not to spend that $20 Million without asking them must have amnesia or a shortage of courage?

IS IT TRUE the other fireworks of the evening came when the City Council voted 6 – 3 to over ride a Mayoral VETO on the home rule resolution passed last year?…Mayor Winnecke VETOED it based on his opinion that it violated the Indiana Constitution but Attorney Scott Danks expressed an opposite opinion?…this is the first time in a long time that a Mayoral VETO has been negated by the Evansville City Council?…the reality of what happened is that the City Council VETOED the Mayor’s VETO…get your popcorn folks because 2015 is going to be a wild and exciting ride in Evansville politics?

IS IT TRUE the crime in Evansville didn’t miss a beat with the ringing in of the New Year?…this time copper thieves were apprehended after breaking into the company known as Tri-State Environmental Products for the purpose of stealing some copper which now sells for roughly $3 per pound?…copper has risen to a level that makes old pennies that once really were made of copper worth 3 cents each just based on the raw material content?…of course it is illegal to sell United States currency for melting so gathering up old pennies to melt for a profit may get one into trouble?…some Moles tell us that this law is not very well enforced though?…with respect to aluminum, another metal that has risen in value to the point that aluminum siding has been replaced with vinyl for cladding houses?…that does not mean that aluminum siding is not also the target of thieves?…there are literally hundreds of houses in the dilapidated areas of Evansville that were once clad with aluminum siding?…the thieves in this case steal the aluminum siding as high as they can reach and then go sell it by the pound just like a diligent recycling person can sell beer and soda cans?…when you see a house that has the bottom half of the aluminum siding gone, you can chalk that up to thieves?

IS IT TRUE that old curmudgeon Morton Marcus hit the nail firmly on the head with his column on the false claims of the Indiana State officials regarding our state’s economy?…it seems as though these folks are touting the economic accomplishments of Indiana as outstanding and taking credit for them while at the same time talking down the nation’s economy?…Marcus rightly called out the nonsensical hypocrisy associated with these statements as the nation as a whole seems to be growing faster than Indiana, and in most well paying industries doing better than Indiana?…it is a basic personality trait of the politician to take credit for all that is good whether they had anything to do with it or not, and assign blame for or completely ignore the bad things?…the problem here is that elected officials these days from the Mayor of Evansville, to the Governor of Indiana, and all the way to that rat’s nest in Washington DC are living for the moment instead of engaging in competent long term planning and conducting periodic analysis to stay on course?

Please take time and vote in todays “Readers Poll”.

Copyright 2014 City County Observer. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

BREAKING NEWS : Musgrave Appointed to Redevelopment Commission

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The Evansville City Council just voted to appoint Cheryl Musgrave to the Evansville Redevelopment Commission. When asked by the City County Observer Musgrave simply stated that “I am happy to serve Evansville in this important role.”

The vote was 7 – 2 in favor of appointment with only Council members Missy Mosby and Jonathan Weaver opposing Musgrave’s appointment.

Ms. Musgrave is well qualified to serve on the Redevelopment Commission with past positions of the Vanderburgh County Assessor and as a County Commissioner. She was also appointed by Governor Mitch Daniels to serve as the Indiana Commissioner for Local Government Finance where oversaw the financing proposals of City and County governments all over Indiana.

Musgrave, a Republican is a long term resident of the City of Evansville and is known for her no-nonsense pragmatism when it comes to due diligence in the spending of public money.

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Vanderburgh County Recent Booking Records

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EPD Activity Report January 5, 2015

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Preparing for the 2015 legislative session

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By the time you read this, the 2015 legislative session will officially be underway. Each session brings with it a new set of challenges but also the opportunity to once again move Indiana forward.

If you have never been to the Statehouse during session, it can be difficult to describe. For lawmakers, I think the best way to describe it is like starting a new school year. At one time or another, we have all been students and can remember that slight nervousness and anticipation as the new year draws to a start. For the first couple of days, we enjoyed seeing our classmates that we did not have the opportunity to spend time with during the summer months. The same is true of lawmakers. But just like when we were in school, there is much work to do in a short amount of time and that excitement quickly evolves into determination.

This session, the one piece of legislation that will demand most of our time and attention is the biennial budget. Every two years, the Legislature is tasked with crafting a budget, and just like in years past, it will be our priority to create an honestly balanced budget that lives within our means. As lawmakers, Hoosiers have entrusted us to be their voice in Indianapolis, and I believe we have an obligation to manage their tax dollars responsibly.

On a personal level, one of my priorities this session is to further explore the topic of e-cigarettes. Total e-cigarette sales in calendar year (CY) 2013 were approximately $1.3 to $1.9 billion, and industry estimates predict that these sales will increase at an average annual rate of up to 68 percent through CY 2017. As a respiratory therapist, I find it alarming that the popularity of e-cigarettes is on the rise. While little is still known about the long-term effects of using e-cigarettes, a study recently discovered that users could have a higher risk of contracting a respiratory infection.

As we tackle these important issues, it is imperative that we keep an open line of communication. One excellent way to do this is by filling out my 2015 constituent survey. This is something we do each year at the beginning of the legislative session and allows you to express your hopes for the new year. This is important because as your state representative, it is my primary responsibility to represent your voice in Indianapolis.

I understand that we all have many other things which demand our time, but I encourage you to take a moment to fill out this survey and mail it back to me at the Statehouse. You can also fill it out online at www.in.gov/h75/, but please only complete one survey.

In my opinion, this is one of the most crucial elements of the legislative process. I truly believe that Indiana is on the right track, but there is always more that we can do to make Indiana the best place in the country to live, work and raise a family. Thank you in advance for your participation, and I look forward to your feedback!

 

Get Ready for Terrorism on Soft Targets

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Independent’s Eye by Joe Gandelman 

Get ready for our already ugly and violent 21st century to be the century of soft targets for terrorists. The number of places where people feel safe will diminish as terrorists pick new venues to increase body counts — and grab more of that new and mainstream media publicity that helps with recruitment.

What humanity is seeing now is yet another shift in how people kill people. During World War I, new technology changed the way warfare was waged. The 20th century later gifted humanity history’s most inhuman, evil and powerful madman: Nazi Germany’s Adolf Hitler. Hijackings and terrorism blossomed in the 1960s. In following decades so did serial killer killings, school shootings, mass murders and the rise of that religious terrorism so hypocritically excused and enabled by some.

Then came 9/11, a financially costly terrorist operation that expertly exploited American airport and airplane security vulnerabilities to use passenger-crammed airlines as missiles in an operation designed to maximize the kills. “Greatest Generation” World War II veterans such my father, Richard Gandelman, who thought they had buried barbaric mass brutality with Hitler’s death, were shocked by 9/11.

Enter ISIS, the world’s largest producers of snuff films, urging its true believers to kill Americans and other enemies wherever they see them. Those are the softest of soft targets.

And the attention is turning to soft targets.

In Sydney, Australia, “Islamist” terrorist Man Haron Monis, who was well known to authorities there, chose the Lindt Cafe as his target for a 16-hour December siege that ended in the death of two hostages and Monis himself. Sydney brought back (bad) memories of the 2008 Mumbai, India massacre on several “soft targets” including a mall, cafe, hospital and a Jewish Chabad house — ending in 164 dead.

The world had barely absorbed Sydney’s finale when the shocking and sickening news broke that six heavily armed Taliban militants wearing suicide vests murdered 133 school children 12-years-old and up at the Army Public School in Peshawar, Pakistan. And so the Taliban continued its tradition of killing or trying to kill kids. Some warped minds still consider them “brave” warriors.

Look for the Taliban and other terrorist groups to strike at more soft targets in Pakistan, because the country carved out of India is like a ripe apple ready to be harvested. The forbidden fruit is Pakistan’s nuclear program. If ISIS is cutting off the heads of journalists, businessmen, women and children, and if the Taliban is routinely murdering kids, exactly what do you think they’ll do if they acquire a nuclear weapon?

Just as hell will be the final limit for those who mercilessly murder kids, the sky is the limit when it comes to massacring people in free and even not-so-free societies. First, merely pick a place where people congregate, feel relaxed about where they are and/or where their loved ones are. Second, send in or manipulate some l-o-s-e-r who thinks killing others and himself is a virtue and — voila! — there you have it. The headlines. The shock. The cost for the murderers’ bosses is low. The publicity over the outrage is big.

The list of possibilities of soft targets is seemingly endless: pre-schools, malls, churches, synagogues, fairs, festivals, sporting events, swap meets, conventions, rock concerts.

Everyone these days talks about “trending” on the Internet. So how is humanity “trending” so far in the 21st century?

Not very well at all.

Just as some websites are dominated by boorish, hyper partisan “trolls” who name call and push free speech to the limit of slander in their clamor to get noticed, we now have news cycles dominated by bloodthirsty terrorist and wannabe terrorist “trolls” who clamor to be feared, and exploit state-of-the-art social media technology to spread their message and their branding of brutality.

They mercilessly and sadistically butcher their enemies, inflict maximum damage, and exterminate the opposition — which actually HELPS them sign up more recruits — who think it’s cool.

Somewhere down there where it’s very hot, Adolf must be smiling.

 

Copyright 2015 Joe Gandelman, distributed exclusively by Cagle Cartoons newspaper syndicate.

Joe Gandelman is a veteran journalist who wrote for newspapers overseas and in the United States. He has appeared on cable news show political panels and is Editor-in-Chief of The Moderate Voice, an Internet hub for independents, centrists and moderates. He also writes for The Week’s online edition. CNN’s John Avlon named him as one of the top 25 Centrists Columnists and Commentators

IS IT TRUE January 5, 2014

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IS IT TRUE we hear that tonights Evansville City Council annual reorganization meeting should be extremely interesting? 

IS IT TRUE that many thousands of Vanderburgh County homeowners property Tax Assessments have noticed a significant increase in the assessed value? …that Evansville City Controller Russ Lloyd Jr recently stated during a recent budget hearing that the assessed values had been increased by an average of 4%? …this is figure was only a projected average? …the most accurate figure on many higher priced homes have see 20% or higher value increases? …we are hearing that the Republican controlled County Assessor’s office was giving marching orders to arbitrarily increase our homeowner values? …this increase was done because it was needed to offset the level of local government deficit spending habits?

IS IT TRUE that Ben Miller who has served as the Building Commissioner for Vanderburgh County for the past five years has decided to move on to what he describes as an “opportunity of a lifetime?”…the direct experience that the City County Observer principals have had with Mr. Miller are that he is competent, compassionate, and practical in addition to being an effective communicator whose word is his bond?…Mr. Miller is following his faith to the next step in his career and he leaves with our respect and admiration?…the CCO wishes this good man a fruitful and prosperous life?…Evansville will miss this person of excellence in this important position?

IS IT TRUE it seems as though the embattled and decrepit Owen-Block Building seems to be standing up on its last brick?…after an on again and then off forever refurbishment dream that fell apart because of the chasm between the value of the building and the cost to fix it up?…the word on the street is that the last owner was facing a $1.4 Million repair budget to sell off four townhomes at less than half of that value?…this is a darn shame because this building would offer the kind of home that would sell for over a million dollars a unit in a place that has a vibrant downtown and a growing job market?…now it seems as though the Owen-Block Building is about to meet its end due to the gap between value and cost?…the only person who truly knows the size of that gap is DMD Director Kelley Coures and he ain’t talking?…this gap between value and cost has stymied the downtown convention hotel and the McCurdy Hotel from finding real investors who have the means and diligence to redevelop them?…it is the delusions of local government that has now squandered well over $3 Million on pipe dreams that have no basis in the world that real investors live in?

IS IT TRUE the situation with the McCurdy Hotel just keeps going downhill?…there are reportedly doors left unlocked that allow people with flashlights to be observed roaming the halls at night?…it is just a matter of time until the McCurdy becomes a home to squatters who will eventually start a fire to keep warm?…one thing will lead to another and then the Old National Bank headquarters will be right next to a burned out shell?…that may lead them to challenge the assessment again and further reduce their shrinking property tax bill?…the $11 Million that ONB pledged to spend on a downtown convention hotel until they came face to face with value, could have nearly refurbished the McCurdy Hotel into a historically significant hotel?

IS IT TRUE with the rumors growing daily about the pending announcement that the Winnecke Administration is about to announce a 5th scheme to get a double 5 story hotel complex built across the street for the Centre, it is odd to consider the fact that we already have such a complex?…a two tower five story complex describes The Riverhouse perfectly?…it is amazing to think about it but the aspirations of our elected leaders for a convention hotel has degraded into being Riverhouse Two?…the value of The Riverhouse was established a couple of years ago when it was bought at auction for about $235,000?…the City of Evansville has been no supporter of a real investor’s plan to refurbish it either?…soon we will know if our leaders are going to toss $20 Million at The Riverhouse Two?…what the CCO would really like to see from Mayor Winnecke is a signed franchise agreement between HCW and Hilton that he assured us they had on many occasions?…we have some very credible insiders who say that is not true and never was?…if that incident and a dozen others are what a commitment to transparency and honest produced then the City of Evansville is in serious trouble because the words of this Mayor have not been transparent or truthful?…we also hope that the next developer even if it is HCW again is subjected to a rigorous VETTING procedure?…moving forward without a thorough VETTING of the developer and its principals is simply irresponsible financial management and is not becoming of a chief executive of anything, much less a Midwestern city of 120,000 people?

IS IT TRUEwith all of these examples of rotten public policy do digest, it is encouraging to watch the Univercity of Evansville Aces basketball team showing the excellence that made them a national brand years ago?…with an 11-2 record and a win over a ranked opponent the Aces look like they may make a run at the NCAA tournament this year?…we congratulate the Aces and encourage our readers to get down to the Ford Center and watch this breath of fresh air from our local Division 1 team?

Please take time and vote in todays “Readers Poll”.

Copyright 2015 City County Observer. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.

Vanderburgh County Recent Booking Records

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EPD Activity Report January 4, 2015

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EPD Activity Report