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Contact Information

brent.auberry​@FaegreBD.com

300 N. Meridian Street, Suite 2700

Indianapolis, Indiana 46204

D: +1 317 237 1076
F: +1 317 237 8576

Education

Indiana University Robert H. McKinney School of Law
J.D., magna cum laude, Indiana Law Review (articles editor) (1998)
University of Southern Indiana
B.A., summa cum laude (1995)

Bar Admissions

Indiana Iowa

Brent A. Auberry

Partner

Brent Auberry concentrates his practice in state and local taxation. Over the past 15 years, 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, has been Regional Editor for the American Bar Association's Property Tax Deskbook and is 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.

Representative Cases

Brent has represented the petitioner (taxpayer) in the following reported appeals in the Indiana Tax Court and the Indiana Board of Tax Review:

  • Howard County Assessor v. Kokomo Mall, LLC, 14 N.E.3d 895 (Ind. Tax Ct. 2014), real property tax
  • M & M Investment Group, LLC v. Ahlemeyer Farms, Inc. and Monroe Bank, 994 N.E.2d 1108 (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

Honors

  • Institute for Professionals in Taxation — Property Tax Article of the Year Award for co-authoring "Invalid 'Dark Box' Property Tax Claims Misinform Indiana and Michigan Legislatures" in July 2016 edition of IPT Insider, 2017
  • Faegre Baker Daniels — Pro Bono Honor Roll, 2014
  • Charles L. Whistler Pro Bono Award — Faegre Baker Daniels, 2009

Professional Associations

  • Indianapolis Bar Association
  • Indiana State Bar Association — Taxation Section Counsel, 2012-17
  • Law360 — Tax Editorial Advisory Board, 2014

Civic Activities

  • Indiana Fiscal Policy Institute — Board of Directors, 2011-present (Chair, 2016-17; Chair Elect, 2015-16; Treasurer, 2014-15; and Secretary, 2013-14)
  • Indy Reads — Board of Directors, 2010-15 (President, 2013; Vice President, 2012; and Secretary, 2011)
  • Indianapolis Airport Authority — Land Use Advisory Committee, 2010

Presentations

  • The Impact of Market Segmentation on the Future of Indiana Property Tax Appeals
    Co-presenter, 2017 Indiana Tax Conference, 2017
  • Do Merger & Acquisition Prices Reflect Fair Market Value for Ad Valorem Tax Purposes for Real Estate
    Co-presenter, Institute for Professionals in Taxation, 41st Annual Conference, July 2017
  • Limited Market Properties Should Not Limit Your Appeals
    Co-presenter, Institute for Professionals in Taxation (IPT) Annual Conference, Traverse City, Michigan, June 2016
  • The Procedural Force Awakens
    Indiana Continuing Education Forum, Indiana Property Tax Institute, Indianapolis, March 2016
  • Property Tax Update: Lessons From Indiana
    Co-presenter with David Suess, National Property Taxpayers Association, Chicago, October 2015
  • Top 10 Indiana Tax Developments for Manufacturers
    Co-presenter with Ben Blair, Indiana Tax Conference, Indiana Chamber of Commerce, Indianapolis, August 2015
  • Indiana Tax Update
    Co-presenter with Francina Dlouhy, Tax Executives Institute, Inc., Indianapolis, June 2015
  • Keeping Secrets Secret — Protecting Taxpayers' Confidential Information in Tax Appeals
    Co-presenter with Daniel Roy, Indiana Chamber of Commerce Tax Conference, Indianapolis, October 2014
  • Indiana Property Tax Exemptions for Nonprofits: Law, Procedures & Recent Developments
    Co-presenter with Francina Dlouhy, Indiana State Bar Association CLE, Indianapolis, October 2014
  • 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
  • The Role of the Appraiser in Indiana Property Tax Appeals (An Outline for Appeals From the County to the Supreme Court)
    Appraisal Institute, Hoosier State Chapter, Indianapolis, July 2013
  • Property Tax Exemptions and Appeal Procedures
    Property Tax in Indiana, Lorman Education Services, Indianapolis, December 2012
  • 2012 Real Property Tax Update
    Indiana CPA Society's Indiana Tax Institute, December 2012
  • Taxes and the Wild, Wild Web
    Co-presenter with Benjamin A. Blair, Indiana Chamber of Commerce, October 2012
  • Fiscal Policy Matters: The 2012 Indy Bar State & Local Tax Update
    Co-presenter with Benjamin A. Blair, Indianapolis Bar Association, July 2012
  • Business Law Fundamentals — Sales and Use Tax
    Co-presenter with Fenton D. Strickland, National Business Institute, Indianapolis, May 2012
  • A 'Toolbox' for Indiana Property Tax Appeals
    Indiana Continuing Legal Education Forum, 2012 Property Tax Institute, Indianapolis, March 2012
  • Property Tax Appeal Procedures
    Property Tax in Indiana, Lorman Education Services, Indianapolis, December 2011
  • The Art of the (Tax) Matter
    Indiana Continuing Legal Education State & Local Tax Update, Indianapolis Bar Association, July 2011
  • Alternative Apportionment: How Taxpayers Can Use It or Defend Against It
    Co-presenter with Francina Dlouhy, Council on State Taxation (COST), Midwest Regional State Tax Seminar, Indianapolis, 2010
  • Wait, Wait ... Don't Tax Me (Again)!
    Indiana Continuing Legal Education, 2010 State & Local Tax Update, Indianapolis Bar Association, 2010
  • A 'Toolbox' for Indiana Property Tax Appeals
    Indiana Continuing Legal Education Forum, 2010 Property Tax Institute, Indianapolis, April 2010
  • Wait, Wait Don't Tax Me!
    Indiana Continuing Legal Education, 2009 State & Local Tax Update, Indianapolis Bar Association, 2009
  • Indiana Property Tax Update
    Indiana CPA Society, Indianapolis, 2008
  • Indiana Property Tax Appeal Procedures
    Indiana Continuing Legal Education Forum, 8th Annual Property Tax Institute, Indianapolis, 2008
  • Indiana Property Tax Appeal Procedures
    Indiana Continuing Legal Education Forum on How to Conduct a Property Tax Appeal, Indianapolis, 2007
  • Streamlined Sales Tax
    Indiana CPA Society, Indianapolis, 2005
  • New 2002 Real Property Tax System in Indiana
    Indiana Manufacturers Association, Avon, 2001

Published Articles

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