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Tuesday, August 31, 2010

Ind. Decisions - Tax Court issues NFP opinion today

In Dora Brown, Ben Kindle, and Sonjia Graf v. Dept. of Local Government Finance (NFP)m a 15-page opinion, Judge Fisher writes:

Dora Brown, Ben Kindle, and Sonjia Graf (the Petitioners) appeal the final determination of the Department of Local Government Finance (DLGF) approving, in part, the Gregg Township [Morgan County] Board's (Board) loan resolution for the 2009 tax year. The Petitioners allege that the DLGF's final determination is arbitrary, capricious, an abuse of discretion, unsupported by substantial evidence, and contrary to law. * * *

The DLGF's final determination not only fails to address this evidence, it fails to address the claim whatsoever. * * * Accordingly, the Court remands the matter to the DLGF so that it may determine what portion of the overall loan amount accurately reflects the fire department's provision of ambulance service to the Township.

Posted by Marcia Oddi on August 31, 2010 12:21 PM
Posted to Ind. Tax Ct. Decisions