Dekalb County Eastern Community School District v. Department of Local Government Finance
Indiana Tax Court
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…
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