Hecht v. State

OPINION

DARDEN, Judge.

STATEMENT OF THE CASE

Ken Hecht brings this interlocutory appeal of the trial court’s order transferring his class action against Joel Silverman, in his capacity as the Commissioner of the Indiana Bureau of Motor Vehicles, and the Indiana Bureau of Motor Vehicles (collectively, the “BMV”) 1 to the Indiana Tax Court.

We reverse and remand with instructions.

ISSUE

Whether Hecht was required to exhaust administrative remedies under Indiana Code section 6-8.1-9-1. 2

FACTS

Hecht registered his vehicle at a license branch of the BMV and paid his annual license excise tax, as required…