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Monday, August 25, 2008

Ind. Decisions - Tax Court issued one Aug. 22

In Virginia Perry, et al v. Indiana Dept. of Local Government Finance, et al, an 11-page opinion, Judge Fisher writes:

Virginia Perry, Gregg Terhune, and other similarly situated individuals (the Petitioners) appeal the two final determinations of the Department of Local Government Finance (DLGF) approving Morgan County, Madison Township Board’s (Board) loan resolutions. The Petitioners allege that the DLGF’s final determinations are contrary to law, unsupported by the evidence, contrary to the weight of the evidence, arbitrary and capricious, and constitute an abuse of discretion. * * *

The Petitioners have demonstrated that they do not want to pay for additional firefighters or new firefighting equipment. They have not demonstrated, however, that the DLGF’s final determinations were not supported by substantial evidence or not in accordance with the law. As a result, the DLGF’s final determinations are AFFIRMED.[7]
[7] The Court is mindful of the political rancor surrounding this litigation. See supra n. 4. Nevertheless, it is not the function of this Court to determine whether Madison Township’s transition to a full-time fire department, or its purchase of additional vehicles and equipment, were good policies or bad policies. Rather, this Court can only decide whether the DLGF’s loan approvals were supported by substantial evidence and in accordance with the law.

Posted by Marcia Oddi on August 25, 2008 12:47 PM
Posted to Ind. Tax Ct. Decisions