Wednesday, July 15, 2015
Ind. Decisions - Tax Court decides one today, re standing to appeal
In Indianapolis Public Transportation Corporation v. Department of Local Government Finance, an 11-page opinion, Judge Wentworth writes:
Indianapolis Public Transportation Corporation (“IndyGo”) filed an appeal with this Court after the Department of Local Government Finance (“DLGF”) issued the 2012 Budget Order for Marion County. The matter is currently before the Court on the DLGF’s Motion for Judgment on the Pleadings (Motion). In that Motion, the DLGF asserts that IndyGo does not have standing to bring its appeal and therefore its case must be dismissed. Being duly advised, the Court denies the DLGF’s Motion. * * *
Because a “final decision” of the DLGF under Indiana Code § 6-1.1-17-16(d) is incorporated within a county’s budget order that may be appealed to this Court under Indiana Code § 6-1.1-17-16(g)(1), it logically follows that when a political subdivision responds to a DLGF 1782 Notice, it initiates an appeal for purposes of Indiana Code § 6-1.1-17-16(g)(1).
CONCLUSION. When IndyGo responded to the DLGF’s 1782 Notice, it initiated an appeal that conferred standing for it to seek judicial review of the 2012 Marion County Budget Order under Indiana Code § 6-1.1-17-16(g)(1). Accordingly, the DLGF’s Motion is DENIED. The Court will schedule a case management conference under separate cover. SO ORDERED this 15th day of July 2015.
Posted by Marcia Oddi on July 15, 2015 05:37 PM
Posted to Ind. Tax Ct. Decisions