Legal Opinion

Clark County v. Indiana Department of Local Government Finance

Indiana Tax Court

Decided June 25, 2014No. 39T10-1102-TA-9PublishedCited by 2 opinions

1Opinion of the CourtWentworth, J.

Clark County, Indiana has challenged the Indiana Department of Local Government Finance’s (DLGF) final determination denying its petition for an excess property tax levy for the 2011 budget year. The Court affirms the DLGF’s final determination.

FACTS & PROCEDURAL HISTORY

Clark County is located in southern Indiana, directly across the Ohio River from Louisville, Kentucky. Clark County’s fiscal governing body is the Clark County Council. See Ind.Code § 36-2-3-2 (2014). The Council is responsible for establishing Clark County’s tax rates and for making appropriations from the county treasury.…

2Cases cited8 opinions

  1. State v. PelleyIndiana Supreme Court · 2005
  2. Bourbon Mini-Mart, Inc. v. Gast Fuel & Services, Inc.Indiana Supreme Court · 2003
  3. Indiana Department of State Revenue v. Horizon BancorpIndiana Supreme Court · 1994
  4. Dekalb County Eastern Community School District v. Department of Local Government FinanceIndiana Tax Court · 2010
  5. Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010

3 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. City of New Albany, Indiana v. Ecosystems Connections Institute, LLCIndiana Court of Appeals · 2025
  2. Goshen Public Library of Elkhart County, Indiana v. Department of Local Government Finance of the State of IndianaIndiana Tax Court · 2019

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