Speedway Public Library v. Indiana Department of Local Government Finance

The Speedway Public Library has asked this Court to overturn the Indiana Department of Local Government Finance’s (DLGF) final determination rejecting the appropriations and levies associated with its 2011 budget. Upon review, however, the Court affirms the DLGF’s final determination.

FACTS AND PROCEDURAL HISTORY

In July of 2010, the Library formulated its estimated budget for 2011. (See Cert. Admin. R. at 2-9.) On July 14, 2010, and *997then again on July 21, 2010, the Library published notice that on August 4, 2010, it would conduct a public hearing on that estimated budget and the associated tax…