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Friday, April 24, 2015

Ind. Decisions - Tax Court decides one today

In Board of Commissioners of Clark County v. Indiana Department of Local Government Finance, a 14-page opinion, Judge Wentworth writes:

This case concerns whether the Indiana Department of Local Government Finance (DLGF) erred in denying the Clark County Board of Commissioners’ (Board) request to increase Clark County’s Cumulative Capital Development Fund (CCDF) tax rate for the 2012 budget year. The Court finds no error. * * *

On appeal, the Board contends that the DLGF’s final determination must be reversed for two reasons. First, it claims that the DLGF considered matters outside its statutory authority under Indiana Code § 6-1.1-41 et seq. (Chapter 41). Second, the Board claims that the DLGF’s finding that the Board sought to increase the CCDF tax rate for an impermissible purpose is contrary to law, arbitrary and capricious, and unsupported by substantial evidence. * * *

For all of the above-stated reasons, the Court AFFIRMS the final determination of the DLGF.

Posted by Marcia Oddi on April 24, 2015 12:19 PM
Posted to Ind. Tax Ct. Decisions