Legal Opinion
Lake County Council v. State Board of Tax Commissioners
Indiana Tax Court
Decided January 19, 1999No. 45T10-9807-TA-00084PublishedCited by 9 opinions
1Opinion of the Court
ORDER ON MOTION TO DISMISS
FISHER, J.
The petitioners have filed this original tax appeal challenging the constitutionality of the Health Care for the Indigent (HCI) property tax levy.
BACKGROUND
The HCI program was enacted to provide cost-free emergency medical care for the poor. See Lutheran Hosp., Inc. v. State Department of Pub. Welfare, 571 N.E.2d 542, 544 (Ind.1991); St. Mary’s Med. Ctr. v. Warrick County, 671 N.E.2d 929, 931 (Ind.Ct.App.1996), trans. denied. The program is funded through a tax levy on the property located in each county and distributions from the Financial Institutions Tax…
2Cases cited36 opinions
- Raines v. ByrdSupreme Court of the United States · 1997
- Public Citizen v. United States Department of JusticeSupreme Court of the United States · 1989
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
- Warren v. Indiana Telephone Co.Indiana Supreme Court · 1940
- Board of Com'rs v. Kokomo City Plan Com'nIndiana Supreme Court · 1975
31 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State Board of Tax Commissioners v. MontgomeryIndiana Supreme Court · 2000
- Schulz v. StateIndiana Court of Appeals · 2000
- Walker Manufacturing Co. Ex Rel. Conner v. Department of Local Government FinanceIndiana Tax Court · 2002
- Ispat Inland, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 2001
- Montgomery v. STATE BD. OF TAX COM'RSIndiana Tax Court · 1999
4 more not listed; retrieve them via the Exa API.