Tuesday, July 20, 2010
Ind. Decisions - Tax Court decides one today
In Dekalb Co. Eastern Community School District v. Dept. of Local Government Finance, a 7-page opinion, Judge Fisher writes:
The DeKalb County Eastern Community School District (the District) appeals the Department of Local Government Finance’s (DLGF) final determination reducing its capital projects fund levy tax rate for the 2009 budget year. DeKalb’s appeal presents one issue for this Court’s review: whether, in reducing that tax rate, the DLGF properly applied the formula contained in Indiana Code § 6-1.1-18-12. * * *
Given the actual language used in Indiana Code § 6-1.1-18-12, the phrase “actual percentage increase” means increase only. If there is no increase, however, a zero value should be used in STEPS TWO and FOUR of Indiana Code § 6-1.1-18-12(e). (See Pet’r Br., App. at G.) The DLGF’s final determination is therefore REVERSED. The matter is remanded to the DLGF to take action consistent with this opinion.
Posted by Marcia Oddi on July 20, 2010 02:46 PM
Posted to Ind. Tax Ct. Decisions