Legal Opinion
Union Township, St. Joseph County v. State of Indiana, Department of Local Government Finance
Indiana Tax Court
Decided November 12, 2015No. 71T10-1301-TA-2Published
1Opinion of the CourtWentworth, J.
Union Township challenges the two final determinations of the Department of Local Government Finance (DLGF) that denied the two excess property tax levy appeals it made in 2012. Upon review, the Court reverses those final determinations.
FACTS AND PROCEDURAL HISTORY
Union Township is a civil taxing unit located in St. Joseph County, Indiana. In July of 2012, Union Township, together with the Union-Lakeville Fire Protection Territory, requested the DLGF’s permission to impose an excess property tax levy. (See Cert. Admin. R. at 14-17.) Their appeal documentation asserted that due to a $40…
2Cases cited8 opinions
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
- Board of Commissioners v. VincentIndiana Tax Court · 2013
- U.S. Steel Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Brown v. Department of Local Government FinanceIndiana Tax Court · 2013
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