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Legal Opinion

Board of Commissioners of Clark County v. Indiana Department of Local Government Finance

Indiana Tax Court

Decided April 24, 2015No. 49T10-1111-TA-68Published

1Opinion of the CourtWentworth, J.

This ease 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.

BACKGROUND

Prior to July 11, 2011, the Board contracted with H.J. Umbaugh & Associates for the preparation of a Comprehensive Financial Plan (Umbaugh Plan) to assist its commissioners in fulfilling “their role as [the] managers of [Clark] County.” (See Cert. Admin. R. at 186-87.) The Umbaugh Plan recommended…

2Cases cited7 opinions

  1. Indiana Department of State Revenue v. Horizon BancorpIndiana Supreme Court · 1994
  2. Joyce Sportswear Co. v. State Board of Tax CommissionersIndiana Tax Court · 1997
  3. Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
  4. Murray v. ZookIndiana Supreme Court · 1933
  5. Board of Commissioners v. VincentIndiana Tax Court · 2013

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