Clark County v. Indiana Department of Local Government Finance
Indiana Tax Court
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.…
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