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Sunday, May 18, 2014

Ind. Decisions - Tax Court issued second opinion last Friday

In Van Buren Township, Madison County, Boone Township, Madison County, The Summitville Fire Protection Territory v. Department of Local Government Finance, a 7-page opinion, Judge Wentworth writes:

Van Buren Township, Madison County, Boone Township, Madison County, and the Summitville Fire Protection Territory have asked this Court to review the Department of Local Government Finance’s (DLGF) final determination denying their levy request. Upon review, the Court affirms the DLGF’s final determination. * * *

Even so, the Townships argue on appeal that the DLGF’s final determination denying their levy request was improper because a reasonable person would not have been misled by the Van Buren Township notice’s defects. The Townships assert that because “[t]he pair of notices were published on the same days in the same newspaper” and thus “when read together[, they] contain[ed] all the information that [was] necessary” under Indiana Code § 36-8-19-6(b). * * *

Unfortunately for the Townships, the Court cannot determine whether there is any merit to their argument because the administrative record in this case is completely devoid of any evidence demonstrating that the two notices were in fact published on the same days in the same newspaper. Accordingly, the Court cannot find the DLGF’s final determination was improper. The Townships’ request for relief is therefore denied.

Posted by Marcia Oddi on May 18, 2014 02:02 PM
Posted to Ind. Tax Ct. Decisions