Griffin v. Department of Local Government Finance

Michael Griffin appeals the final determination of the State Board of Tax Commissioners (State Board) denying his refund claim for real property taxes paid toward the Hospital Care for the Indigent (HCI) property tax levy for the 1996, 1997, and 1998 tax years. Griffin raises several issues in his motion for partial summary judgment; however, the Court finds that the relevant issues are:

I. Whether the HCI property tax levy is a state tax;

II. Whether the HCI tax, as a state tax, exceeds the one cent ($0.01) of $100 assessed value tax rate allowed under Indiana Code § 6-1.1-18-2; and

III.…