Goshen Public Library of Elkhart County, Indiana v. Department of Local Government Finance of the State of Indiana

WENTWORTH, Judge.

The Goshen Public Library of Elkhart County, Indiana challenges the Department of Local Government Finance's (the "DLGF's") certification of its budget for the 2018 tax year. Upon review, the Court REVERSES the DLGF's final determination.

Before proceeding further, the Court notes that the certified administrative record in this case lacked evidence material to the DLGF's final determination. As the reviewing Court, not the trier of fact, the Court considers only the evidence in the certified administrative record. See, e.g. , Gary Cmty. Sch. Corp. v. Indiana Dep't of Local…