Steve Paul, Esquire is a founding member and the current President of the American Property Tax Counsel. Mr. Paul is recognized nationally as a leading expert on property tax law, advising owners of real estate in disputes for more than 40 years. He represents clients before courts and administrative agencies on complex state and local tax matters nationally. Mr. Paul has argued numerous cases before the Indiana Tax Court and Indiana Supreme Court that have shaped the current state of Indiana property tax law.
Mr. Paul is a frequent guest speaker on state and local tax issues at numerous national seminars presented by Institute of Property Taxation, American Property Tax Counsel, National Association of Real Estate Investment Trusts and the National Business Institute. He also has authored numerous articles on property tax topics and other tax-related issues for nationally-recognized professional journals and publications.
From 1989-91, Mr. Paul served as general counsel of the Seattle Mariners baseball club. He is a Professor of Law at Indiana University Maurer School of Law-Bloomington, where he was also honored as an Academy of Law Alumni Fellow in 2012. Mr. Paul has been honored by Indianapolis Monthly Magazine as the most outstanding Indiana property tax lawyer in survey of members of the Indiana Bar Association and is listed in The Best Lawyers In America, Who's Who in America, Who's Who in American Law and Indiana Super Lawyers.
In addition to serving as the Indiana representative and former Vice President of the American Property Tax Counsel, Mr. Paul is a member of several professional associations, which include:
The Indiana State Bar Association — State and Local Tax Committee and Property Tax Subcommittee, Taxation Section; the American Bar Association — State and Local Tax Committee and Property Tax Subcommittee, Taxation Section; Counselors of Real Estate (CRE); and Institute of Property Taxation.
Brent Auberry is a Partner in the law firm of Faegre Baker Daniels LLP and concentrates his practice in state and local taxation. In more than a decade, he has represented property taxpayers across Indiana in real property tax assessment appeals and economic development/abatement matters involving office buildings, apartments, manufacturing facilities, and other commercial and industrial properties, as well as riverboat casinos. Brent has advised clients on personal property tax matters and counseled taxpayers on property tax exemptions and tax legislation. He has also represented taxpayers before the Indiana Department of Revenue and Tax Court on sales and use, income, gaming and other taxes.
Brent is the author and creator of TaxHatchet.com — a blog exploring cutting edge developments on state and local tax (SALT). The blog analyzes, discusses and summaries SALT issues, including rulings, determinations and policy initiatives by courts and administrative agencies, as well as tax legislation. Brent, who writes and speaks on a variety of state and local tax topics, is Regional Editor for the American Bar Association's Property Tax Deskbook and co-author of its Indiana Chapter.
Prior to joining Faegre Baker Daniels, Brent served as judicial clerk to the Honorable Thomas G. Fisher, Indiana Tax Court, from 1999-2001. He also held the position of adjunct professor of legal writing at Indiana University School of Law–Indianapolis from 1999-2000.
Brent has represented the petitioner (taxpayer) in the following reported appeals in the Indiana Tax Court and the Indiana Board of Tax Review:
M & M Investment Group, LLC v. Ahlemeyer Farms, Inc. and Monroe Bank, Cause No. 03S04-1211-CC-645 (Ind. Supreme Ct, Sept. 26, 2013), constitutionality of property tax sale (filed amicus brief)
Grant County Assessor v. Kerasotes Showplace Theatres, 955 N.E.2d 876 (Ind. Tax Ct., 2011), real property tax
Meijer Stores Limited Partnership v. Wayne Twp. Assessor (Wayne County) et al., 926 N.E.2d 1134 (Ind. Tax Ct. 2010), real property tax
Interactive Academy, Inc. v. Boone County Assessor (Ind. Board of Tax Review, 2009), real and personal property tax exemptions for nonprofit school
Meadowbrook North Apartments v. Conner, 854 N.E.2d 950 (Ind. Tax Ct. 2005), real property tax
Miller Brewing Co. v. Indiana Department of State Revenue, 831 N.E.2d (Ind. Tax Court, 2005), corporate income tax
American United Life Insurance Co. v. Maley, 803 N.E.2d 276 (Ind. Tax Court, 2004), real property tax
Banc One Leasing Corp. v. Center Township Assessor, Marion County, (Ind. Board of Tax Review, 2004), personal property tax
Quemetco, Inc. v. Marion County Property Tax Assessment Board of Appeals (Ind. Board of Tax Review, 2003), resource recovery system deduction
Indianapolis Bar Association
Indiana State Bar Association — Taxation Section Counsel, 2012-present
American Bar Association
Law360 — Tax Editorial Advisory Board, 2014
Indiana Fiscal Policy Institute — Board of Directors, 2011-present (Secretary, 2013-14)
Indy Reads — Board of Directors, 2010-present (President, 2013; Vice President, 2012; and Secretary, 2011)
Indianapolis Airport Authority — Land Use Advisory Committee, 2010
A Dash of SALT Indy Bar State & Local Tax Mid-Year Review, Indianapolis, July 2014
Show Me the Money! Responding to an Assessor's Request for Income/Expense Information 14th Annual Property Tax Institute, ICLEF, March 2014
A Year in the SALT Mines: The 2013 Indiana State and Local Tax Update Indiana Tax Institute, Indiana CPA Society, December 2013
Exploring the Complexities of State & Local Tax Co-presenter with Chris Cotterill, Indiana Conference on Local Government Law, National Business Institute, Indianapolis, December 2013
Sales & Use Tax Update Aviation Law Seminar, Continuing Legal Education, Plymouth, Indiana, October 2013
State & Local Taxation Course Guest Lecturer on Property Tax, Indiana University Maurer School of Law, Bloomington, Fall 2013
CHIP Off the SALT Block: The 2013 Indy Bar State & Local Tax Update Continuing Legal Education, Indianapolis, July 2013
Indiana's 2008 Property Tax Reform: Eleven Things to Know About HEA 1001 Co-author with Fenton Strickland, Indiana State Bar Association, June 2008
Property Tax System Changes in the State of Indiana and the Need to Plan Now for the 2002 Reassessment Co-author with Stephen Paul, CLE, 2001
Indiana Tax Court Practice Co-author with J. Fisher, CLE, 2001
David Suess, a Partner in the law firm of Faegre Baker Daniels, LLP, focuses his legal practice on resolving disputes involving state and local taxes, including property tax, wagering tax and complex valuation appeals of commercial, industrial and gaming properties for tax purposes. He has represented taxpayers before Indiana and Illinois tax agencies on a variety of tax matters. David has also represented taxpayers on state and local tax matters in federal bankruptcy proceedings and appeals. David always works to resolve clients' tax problems without the need for litigation, but when that is not possible, he represents clients in all phases of litigation through administrative, court and appellate proceedings.
Before joining Faegre Baker Daniels, David was a partner at Bose McKinney & Evans LLP in Indianapolis. After earning his law degree, he practiced for a year at Jenner & Block in Illinois before accepting a clerkship with the Honorable Ronald T.Y. Moon, Chief Justice of the Hawaii Supreme Court. Prior to law school, David worked as a translator-interpreter for a manufacturer in Lafayette, Indiana.
The Bd. Of Educ. Of Gibson City-Melvin-Sibley Comm. Unit School Dist. No. 5 v. Illinois Property Tax Appeal Board, 822 N.E.2d 550 (Ill. Ct. App. 2005)
Lake County Assessor v. United States Steel Corporation, 901 N.E.2d 85 (Ind. Tax Ct. 2009)
Assessing The Damage: Property Tax Relief After Tornado Destruction Inside Indiana Business, December 2013
Property Tax Questions Indiana Business Magazine, 2005
Paternalism Versus Pugnacity: The Right to Counsel in Japan and the United States Indiana Law Journal, 1997
Ben Blair is an Associate in the Faegre Baker Daniels tax group, where he concentrates his practice on multistate tax litigation and planning for corporations, partnerships and charitable organizations. Ben represents clients in all stages of the litigation process, including audit, administrative appeals and the state courts.
Ben has represented clients in a wide range of industries, including gaming, energy and resources, high-tech and heavy manufacturing, real estate, logistics and retail. Some of Ben's recent representative matters include:
Representing a multistate corporation in its appeals related to the allocation and apportionment of income received from the disposition of a business line and several large assets
Representing a global financial institution in its appeals of property tax assessments on its portfolio of data centers, office buildings and bank branches
Advising a multinational logistics management firm on the state income tax nexus implications of spinning off an affiliated service provider
Representing a large employer in its appeals of unemployment tax liability resulting from its purchase of assets in a § 363 bankruptcy sale
During law school, Ben worked for the Indiana Department of Workforce Development, the state agency charged with enforcing the unemployment tax system. Ben also clerked for the Honorable K. Mark Loyd of the Johnson County Circuit Court. While pursuing his bachelor's degree in Financial Information Systems, Ben spent two years working in finance for a division of Emerson Electric Co. Ben is an active member of the Tax Sections of both the American Bar Association and Indianapolis Bar Association. Ben is a regular contributor to the TaxHatchet blog and serves as a regional co-editor of the American Bar Association's Property Tax Deskbook. He has volunteered in the Indianapolis Bar Association's Ask A Lawyer program, the Marion County Pro Bono Property Tax Clinic and the IRS Volunteer Income Tax Assistance program.
Faegre Baker Daniels — Pro Bono Honor Roll, 2013
Beta Gamma Sigma International Business Honor Society
Sherman Minton Moot Court Competition
American Bar Association — Section of Taxation
Indianapolis Bar Association — Tax Section, Executive Committee
Our Shepherd Lutheran Church — Board of Elders, 2012-present
Young Professionals of Central Indiana
FORTE (Indianapolis Symphony Orchestra's organization for young professionals)
Gaming in the Midwest: Legal and Regulatory Update Panelist, Midwest Gaming Summit, June 2014
Internet Gaming: Devising Models for Sharing Tax Revenue Between the States Panelist, World Regulatory Briefing USA, October 2013
Personal Property Tax: Recent Developments, Issues and Pointers Co-presenter with Francina A. Dlouhy, Indiana Continuing Legal Education Forum, March 2013
Taxes and the Wild, Wild Web Co-presenter with Brent A. Auberry, Indiana Chamber of Commerce, October 2012
Faegre Baker Daniels has worked with assessors and government officials at all levels, an important factor when selecting a state tax advisor. We analyze real estate assessments and related matters, and we evaluate appeals and negotiate with assessors. If necessary, our lawyers pursue litigation that can produce long-term benefits for commercial property owners.
Our seasoned tax team is always accessible to a client's in-house tax professional, responding promptly to requests and taking the steps to meet your needs. However, we also allow our clients to use their own tax department resources as much as possible to minimize cost, particularly on tax savings strategies and restructurings.
Our experienced real estate analysts also provide field support on real estate assessment matters.
Faegre Baker Daniels tax lawyers are experienced in reducing clients' personal property tax burdens at the state and local levels. Personal property tax systems can be fraught with traps for the unwary, and clients frequently ask us to review their reporting to assure that all exemptions, deductions and credits are correctly claimed.
We also consult with businesses on personal property tax planning ideas and have collaborated with national accounting and consulting firms on personal property tax minimization programs for mutual clients. We work effectively and expeditiously with the clients' tax department — as well as its other outside consultants — to achieve the clients' goals in the most cost-effective manner.
By Morris A. Ellison, Esq., as published by HotelNewsResource.com on January 16, 2015
Most, but not all, taxing authorities acknowledge that hotels include intangible and tangible assets. Reducing property tax costs by removing intangible value has long been controversial due to the challenging task of valuing intangible assets....
By Stewart Mandell, Esq., as published by REBusiness online, January 8, 2015
Owners of big box retail buildings can take lessons from Michigan on the proper way to value these large, free-standing stores for property tax purposes. The state’s well-developed tax law offers a clear model that is applicable in any state...
By Sharon DiPaolo, Esq. as published by Commercial Property Executive, January 2015
While it is common knowledge that tax relief is available for newly constructed industrial facilities that bring jobs and infrastructure to a region, business owners often overlook the opportunity to reduce property taxes on their existing facilities....