Assessor Waived Objection To Untimely Filing Of Record

first_img Assessor waived objection to untimely filing of recordJennifer NelsonThe Indiana Tax Court on Friday determined that a northern Indiana assessor’s office waived its objection to a late-filed certified administrative record in a tax appeal, ruling that an objection must be made before the merits of a case have been furthered.Lake County Trust Co., Trust No. 6 (Flowers for Heaven Inc.) initiated an original tax appeal challenging a final determination of the Indiana Board of Tax Review. The board notified the trust by letter on May 6, 2016, that the certified administrative record was complete. But the trust did not file the administrative record until Sept. 13, after it filed its brief on the merits on Sept. 1 and after the assessor’s Sept. 7 motion to dismiss.The trust failed to timely file the certified administrative record, so the assessor argued that the appeal should be dismissed. But the Tax Court on Friday determined that the assessor’s motion raising its objection was not timely.The assessor maintained it was, citing Indiana Trial Rule 12(B), because it filed the motion within 20 days after the trust filed its brief. But the assessor’s motion was made after the trust filed its brief on the merits, and a brief is not a pleading, so Ind. Tr. Rule 12(B) does not “shelter the Assessor’s objection from waiver,” Judge Martha Wentworth wrote.She cited the Indiana Supreme Court’s findings that an objection to an untimely filing of the record can be waived if not raised at the “appropriate time.” Although the court did not provide a bright-line rule, it did say that an objection must be made at the “earliest opportunity.”Wentworth found this to mean that the “earliest opportunity” to object must precede the furtherance of the merits.“Accordingly, the Court finds that an objection to the untimely filing of the certified administrative record in an appeal from a final determination of the Indiana Board must itself be filed before the merits of a case have been furthered. Here, the Assessor filed its Motion after the Trust filed its brief; at that point, however, the merits of the case had already been furthered. Consequently, the Assessor waived its objection to the Trust’s untimely filing of the certified administrative record,” Wentworth wrote in Lake County Trust Co., Trust No. 6, (Flowers for Heaven, Inc.) v. St. Joseph County Assessor, 02T10-1604-TA-10.FacebookTwitterCopy LinkEmailSharelast_img read more

Widespread Panic Shares Pro-Shot ‘Sell Sell’ From Smokin’ Vegas Performance

first_imgJust last month, Widespread Panic brought their traveling jam wares to The Joint at Hard Rock Hotel & Casino in Las Vaegas, NV for a three-night musical celebration. The Sin City is always kind to Panic fans, as the band harnesses the city’s energy and pours it through their performances.Today, we have our first pro-shot look inside the run, as Panic has shared official video of their performance of ‘Sell Sell’ from the run. Watch the booming new video below.Setlist: Widespread Panic at The Joint, Hard Rock Hotel, Las Vegas, NV – 7/11/16Set 1: One Arm Steve, Machine > Barstools & Dreamers, The Last Straw > Mountain Jam > Let’s Get The Show On The Road, Steven’s Cat, Weight of the World*, Tail Dragger*, High Time We Went*Set 2: Pigeons, Solid Rock, Sell Sell, Porch Song > Low Spark of High Heeled Boys**, Big Wooly Mammoth** > Drums^ > Cease Fire > Blue Indian, Protein Drink / Sewing MachineEncore: Expiration Day, Climb To SafetyNotes:* w/ Dirty Dozen Brass Band** w/ Gregory Davis, Trumpet; Efrem Towns, Trumpet^ Duane onlylast_img read more

Culinary May term

first_imgUniversity of Georgia College of Agricultural and Environmental Sciences students know a lot about the science of food and how it’s grown, but often less about the art of cuisine.The College of Coastal Georgia (CCG) in Brunswick, Georgia, is now offering CAES students – and other students in Georgia undergraduate or graduate programs – a crash course in the culinary arts to accompany their degree.CCG’s one-month “Intensive Culinary Experience” (ICE) will fit into UGA’s May term and provide students with an inside look at the basics of culinary theory and technique. Students will learn from the instructors at CCG’s highly sought-after culinary arts program.“The ICE program is a great complement to our food science students’ learning experience. Many of our students seek careers in food product development, so the culinary arts perfectly matches their scientific knowledge of food chemistry, microbiology and processing,” said Jose Reyes, associate professor and undergraduate coordinator in the CAES Department of Food Science and Technology.“This program was initially conceived for CCG culinary arts graduates to transfer to UGA and get a food science degree, but it quickly became obvious that our food science and other CAES students would also greatly benefit from it. Dean William Mounts, from CCG, has tirelessly championed this and we look forward to having the first group of CAES students participate in it in May 2017.”In November, Chef Steve Ingersoll came to the CAES Department of Food Science and Technology for a culinary demonstration and to tempt hungry food science students to go to Brunswick this May.“I think it helps to see how their products are going to be used in the kitchen, and it may spur them to develop new products or modify existing products so they work better,” Ingersoll said. “Plus, it’s just a great way to see how it works. To me, it seems a person in food science should know how to cook.”The ICE program features an accelerated culinary curriculum that includes theory, cooking techniques, knife skills and pastry baking. The program is open to all undergraduate or graduate students who feel that culinary knowledge would benefit their career paths.Students who participate in the program will enroll in CCG as transient students and will receive four credit hours that will fully transfer to UGA.For more information about the ICE program, email CCG’s Walter Wright at [email protected] The deadline to apply to the ICE program is April 1, but space is limited, so applying early is encouraged.CCG is a public, four-year institution located in Brunswick, about 15 minutes from the beaches of St. Simons Island, Georgia. Prospective students can visit www.ccga.edu for more information.For more information about the Department of Food Science and Technology at the UGA College of Agricultural and Environmental Sciences, visit www.foodscience.caes.uga.edu.last_img read more

Video: Lionel Messi reveals favourite career goal

first_imgIn an interview with ‘Four Four Two’, the Argentine star revealed which his favourtie goal out of all of the ones he has scored for Barca and Argentina is: his header in the final of the Champions League in Rome. It was in 2009 and against Ronaldo’s United.“It was hard to imagine that I’d have a chance to score a header with a defender like Ferdinand near me, but I saw that I didn’t have anyone marking me and the ball settled down so I could make the shot. When the ball Xavi put in was in the box, I could already see myself scoring and thank God it was possible, ” the star said. Read Also: Boca to renew Tévez until end of LibertadoresIt is Messi’s preferred goal because of its importance, because of the stage and because of the moment he scored it in taking into account that he had missed the 2006 final because of a muscle injury.“It was a very important goal in every way: for the team, for the way that final was being played and for me. It’s one of my favourite goals. After missing the 2006 final through injury, it was very special to play this final and score. It completed a season in which we won everything”, he said.FacebookTwitterWhatsAppEmail分享 Loading… Lionel Messi has scored hundreds and hundreds of goals, but he is clear which one is his favourite throughout his long successful career. Is his answer surprising?Advertisement Promoted ContentBirds Enjoy Living In A Gallery Space Created For ThemYou’ve Only Seen Such Colorful Hairdos In A Handful Of Anime11 Most Immersive Game To Play On Your Table Top20 Completely Unexpected Facts About ‘The Big Bang Theory’10 Risky Jobs Some Women DoA Hurricane Can Be As Powerful As 10 Atomic Bombs8 Weird Facts About Coffee That Will Surprise YouWho Is The Most Powerful Woman On Earth?Top 10 Iconic Personalities On TV NowXi Ding Created Caricature Version Of Marvel Characters6 Extreme Facts About Hurricanes6 Ridiculous Health Myths That Are Actually Truelast_img read more

Publix to buy surplus produce and milk from farms to donate to food banks

first_imgPublix is doing even more for the community as we enter another month of living with the coronavirus.In addition to providing jobs for community members and convenience shopping for seniors and first responders, the company released a statement saying that they will also begin purchasing the surplus milk and fresh produce from farms which will then be donated to local food banks:” As a food retailer, we have the unique opportunity to bridge the gap between the needs of families and farmers impacted by the coronavirus pandemic,” Publix CEO Todd Jones said. “In addition to providing much needed produce and milk to food banks, this initiative provides financial support to farmers during this challenging time.”Learn more about the 150,000 pounds of produce and 43,500 gallons of milk purchased from local farmers and donated to Feeding America® food banks in the first week of our new initiative. https://t.co/y1zl7iG59z pic.twitter.com/nbDPzAQULm— Publix (@Publix) April 22, 2020 The company says that during the first week, they expect 150,000 pounds of produce and 43,500 gallons of milk will be donated and that they plan to keep up the pace.In addition to that, Publix Charities have also donated more than $2 million dollars to Feeding America’s member food banks.last_img read more