Wayne Township v. Indiana Department of Local Government Finance

OPINION ON REHEARING

BARNES, Judge.

The Department of Local Government Finance (“DLGF”) petitions for rehearing following our decision in Wayne Township v. Department of Local Government Finance, 865 N.E.2d 625 (Ind.Ct.App.2007).1 We grant rehearing to clarify some of our analysis and to alter our ultimate disposition of the case.

To reiterate, this dispute concerns Wayne Township, Marion County’s attempt to collect a higher share of Marion County’s County Option Income Tax (“COIT”). “Each Marion County civil unit’s COIT share is calculated in part according to each unit’s maximum permissible…