Legal Opinion

Dekalb County Eastern Community School District v. Department of Local Government Finance

Indiana Tax Court

Decided July 20, 2010No. 49T10-0906-TA-31PublishedCited by 22 opinions

1Opinion of the CourtFisher, J.

The DeKalb County Eastern Community School District (the District) appeals the Department of Local Government Finance's (DLGEF) final determination reducing its capital projects fund levy tax rate for the 2009 budget year. DeKalb's appeal presents one issue for this Court's review: whether, in reducing that tax rate, the DLGF properly applied the formula contained in Indiana Code § 6-1.1-18-12.

RELEVANT FACTS AND PROCEDURAL HISTORY

The District is a public school corporation located in DeKalb County, Indiana. On August 18, 2008, the District adopted its proposed budget for 2009. As part of its…

2Cases cited4 opinions

  1. Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
  2. Uniden America Corp. v. Indiana Department of State RevenueIndiana Tax Court · 1999
  3. Kohl's Department Stores, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2005
  4. SAC Finance, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2008

3Cited by22 opinions

  1. Board of Commissioners v. VincentIndiana Tax Court · 2013
  2. Brown v. Department of Local Government FinanceIndiana Tax Court · 2013
  3. Lee and Sally Peters v. Lisa Garoffolo, Boone County Assessor, and the Indiana Board of Tax ReviewIndiana Tax Court · 2015
  4. Johnson Co. Property Tax Assessment Board of Appeals and the Johnson Co. Assessor v. KC Propco LLC d/b/a Kindercare Learning CenterIndiana Tax Court · 2015
  5. Clark County v. Indiana Department of Local Government FinanceIndiana Tax Court · 2014

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