Legal Opinion
Gary Community School Corp. v. Indiana Department of Local Government Finance
Indiana Tax Court
Decided August 29, 2014No. 45T10-1104-TA-30PublishedCited by 4 opinions
1Opinion of the CourtWentworth, J.
This case concerns the Indiana Department of Local Government Finance’s (DLGF) reduction of the Gary Community School Corporation’s exempt debt service fund levy for the 2011 budget year. The Court reverses.
BACKGROUND
The Gary Community School Corporation is a public school corporation located in Lake County, Indiana. Approximately eleven years ago, the School Corporation petitioned the DLGF to approve its lease rental agreement (Lease) with the Gary Community School Building Corporation. The Lease provided that the Building Corporation would build two new elementary schools and then lease…
2Cases cited8 opinions
- Indiana Department of State Revenue v. Caylor-Nickel Clinic, P.C.Indiana Supreme Court · 1992
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Adkins v. City of Tell CityIndiana Court of Appeals · 1993
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
- Auburn Foundry, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
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3Cited by4 opinions
- Columbia Sportswear USA Corporation v. Indiana Department of State RevenueIndiana Tax Court · 2015
- Gary Community School Corp. v. Indiana Department of Local Government FinanceIndiana Tax Court · 2014
- Blue Chip Casino, LLC v. Laporte County Treasurer, and Laporte County Convention & Visitors BureauIndiana Tax Court · 2015
- Indianapolis Public Transportation Corporation v. Department of Local Government FinanceIndiana Tax Court · 2015