ILNews

DLGF ordered to decide whether loan determination is unconstitutional

Back to TopCommentsE-mailPrintBookmark and Share

The Indiana Tax Court Friday sent a case back to the Department of Local Government Finance for it to take another look at its approval of a $400,000 loan for a fire truck to be paid entirely by residents of a Morgan County township. Some residents argued that because the truck would be used by other townships, it’s unconstitutional to order them to be solely responsible for the loan.

In Dora Brown, Ben Kindle, and Sonjia Graf v. Department of Local Government Finance, 49T10-0912-TA-83, Gregg Township residents Dora Brown, Ben Kindle and Sonjia Graf challenged the DLGF’s final determination approving the township's loan resolution for the 2010 tax year. In 2009, the board passed a resolution under I.C. 36-8-13 allowing the township to incur a loan to purchase a fire truck because its 1992 frontline pumper was outdated and did not meet current regulations.

The petitioners argue that the final determination must be reversed because it is contrary to law, not supported by substantial evidence and in violation of their constitutional rights. The Tax Court heard arguments in the case in October 2011.

Judge Martha Wentworth affirmed the final determination in part, finding that the DLGF was not required to consider eight factors in a “needs analysis” as the petitioners argued because the loan was approved under I.C. 36-8-13. If it had been approved under I.C. 36-6-14(d), the eight factors would have to be considered.

Wentworth also declined the petitioner’s invitation to reweigh the evidence, to judge the credibility of the township’s witnesses, or to hold that the township should have presented some other evidence for the DLGF to consider.

She did remand the matter to the DLGF because it did not address the petitioner’s argument that its final determination violates Article 1, Section 23 and Article 10, Section 1 of the Indiana Constitution. The petitioners argued that the determination wrongly requires the taxpayers of Gregg Township to bear the entire cost of the loan even though the fire department will use the new vehicle to respond to calls outside of the township. The DLGF must review the evidence, weigh it and make a determination on the matter, Wentworth held.

ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by

facebook - twitter on Facebook & Twitter

Indiana State Bar Association

Indianapolis Bar Association

Evansville Bar Association

Allen County Bar Association

Indiana Lawyer on Facebook

facebook
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. I am compelled to announce that I am not posting under any Smith monikers here. That said, the post below does have a certain ring to it that sounds familiar to me: http://www.catholicnewworld.com/cnwonline/2014/0907/cardinal.aspx

  2. As an adoptive parent, I have to say this situation was as shameful as it gets. While the state government opens its wallet to the Simons and their friends, it denied payments to the most vulnerable in our state. Thanks Mitch!

  3. We as lawyers who have given up the range of First amendment freedom that other people possess, so that we can have a license to practice in the courts of the state and make gobs of money, that we agree to combat the hateful and bigoted discrimination enshrined in the law by democratic majorities, that Law Lord Posner has graciously explained for us....... We must now unhesitatingly condemn the sincerely held religious beliefs of religiously observant Catholics, Muslims, Christians, and Jewish persons alike who yet adhere to Scriptural exhortations concerning sodomites and catamites..... No tolerance will be extended to intolerance, and we must hate the haters most zealously! And in our public explanations of this constitutional garbledygook, when doing the balancing act, we must remember that the state always pushes its finger down on the individualism side of the scale at every turn and at every juncture no matter what the cost to society.....to elevate the values of a minority over the values of the majority is now the defining feature of American "Democracy..." we must remember our role in tricking Americans to think that this is desirable in spite of their own democratically expressed values being trashed. As a secular republic the United States might as well be officially atheist, religious people are now all bigots and will soon be treated with the same contempt that kluckers were in recent times..... The most important thing is that any source of moral authority besides the state be absolutely crushed.

  4. In my recent article in Indiana Lawyer, I noted that grass roots marketing -- reaching out and touching people -- is still one of the best forms of advertising today. It's often forgotten in the midst of all of today's "newer wave" marketing techniques. Shaking hands and kissing babies is what politicians have done for year and it still works. These are perfect examples of building goodwill. Kudos to these firms. Make "grass roots" an essential part of your marketing plan. Jon Quick QPRmarketing.com

  5. Hi, Who can I speak to regarding advertising today? Thanks, Gary

ADVERTISEMENT