In a recent decision, the Indiana Tax Court has kept alive a limited portion of a Homeowners’ Association’s (HOA) claims using what was historically known as Indiana’s Form 133 Petition for Correction of Error (Form 133). In Muir Woods Section One Assn., Inc., et al v. Marion County Assessor, Joseph P. O’Connor, 19T-TA-00025 (Ind. Tax Ct. Aug. 31, 2020) an HOA had brought several claims via the Form 133’s “the taxes, as a matter of law, are illegal” statutory claim.  Read the PDF……………………………..