Tuesday, February 10, 2009 by Bose McKinney Evans
Robert V. Rohrman (Rohrman) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing his real property as of the March 1, 2004 and 2005 assessment dates. The matter is currently before the Court on the Tippecanoe County Assessor’s (the Assessor) motion to dismiss. The Assessor seeks to have Rohrman’s appeal dismissed on the basis that Rohrman had 45 days from the date of the Indiana Board’s final determination to file an original tax appeal which named her as the respondent and to effect service of process upon her. The Assessor maintains that because Rohrman did not name her as a respondent and serve her until December 12, 2008, when he filed his amended petition – which was 53 days after the Indiana Board’s final determination – Rohrman should not be permitted to amend his Petition and this matter should be dismissed.
Conclusion (slip op. at 5): The Assessor’s motion to dismiss is denied. The case shall therefore proceed on its merits, with briefing due in accordance with this Court’s order of January 30, 2009.
Key Analysis (slip op. at 3): Rohrman’s failure to name the Assessor in his December 1, 2008 petition is not the type of error that implicates this Court’s subject matter jurisdiction. Rather, it is the type of procedural error that may prevent this Court from exercising its jurisdiction . . . While the general rule requires that a new defendant to a claim be added prior to the running of the statute of limitations, Trial Rule 15(C) provides an exception.