Tippecanoe County v. Indiana Manufacturer's Ass'n

SHEPARD, Chief Justice.

Certain taxpayers challenged Tippecanoe County's authority to hire a firm on a commission basis to audit personal property returns. The trial court held that the County lacked authority to take this action, that the arrangement violated confidentiality statutes, and that the contingency fee was impermissible. We reverse.

Facts and Procedural History

Indiana businesses self-report their taxable personal property annually. Such property is a substantial part of the tax base; In Tippecanoe County, it constitutes over thirty percent of total assessed property value.

Personal…