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Friday, May 17, 2013

Ind. Decisions - One today from Tax Court

In Board of Commissioners of the County of Jasper, Indiana v. Micah G. Vincent, Commissioner, Indiana Department of Local Government Finance, an 8-page opinion, Judge Wentworth writes:

This case concerns the Department of Local Government Finance’s (DLGF) determination that Indiana Code § 16-22-5-4 provides for the establishment of only one cumulative building fund and levy during the life of a county hospital. The Court finds it does not. * * *

For the above-stated reasons, the DLGF’s denial of the Commissioners’ request to establish a cumulative building fund and levy under Indiana Code § 16-22-5-4 for the 2010 tax year is arbitrary, capricious, and contrary to law. Consequently, the Court REVERSES the DLGF’s final determination and REMANDS this matter for action consistent with this opinion.

Posted by Marcia Oddi on May 17, 2013 04:19 PM
Posted to Ind. Tax Ct. Decisions