ILNews

Tax Court upholds agency's loan decision

Michael W. Hoskins
January 1, 2008
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The Indiana Tax Court has upheld a state agency's decision approving loans to fund fire department operations in a Morgan County township.

In Virginia Perry and Gregg Terhune, et al. v. Indiana Department of Local Government Finance, et al., No. 49T10-0712-TA-78, the court affirmed the DLGF's approval of two Madison Township loans - a reduced $409,000 emergency amount for operating expenses and $650,000 for new vehicles and equipment - that the petitioning taxpayers didn't want to pay for in 2007. Those taxpayers argued on appeal that the agency misinterpreted statutory provisions and ignored evidence, but the court disagreed and also pointed to underlying local political issues at play during that time.

An argument on appeal was that the township's firefighting fund was insufficient to cover department expenses, not because of an emergency but because of a "poorly-timed" decision by local officials to transition the fire department from paid/standby to career/full-time status.

A footnote at the end of the 11-page opinion highlights the difficult position Tax Judge Thomas G. Fisher is often put in for these types of tax cases.

"The Court is mindful of the political rancor surrounding this litigation. Nevertheless, it is not a function of this Court to determine whether Madison Township's transition to a full-time fire department, or its purchase of additional vehicles and equipment, were good policies or bad policies. Rather, this Court can only decide whether the DLGF's loan approvals were supported by substantial evidence and in accordance with the law.
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  2. Been there 4 months with 1 paycheck what can i do

  3. our hoa has not communicated any thing that takes place in their "executive meetings" not executive session. They make decisions in these meetings, do not have an agenda, do not notify association memebers and do not keep general meetings minutes. They do not communicate info of any kind to the member, except annual meeting, nobody attends or votes because they think the board is self serving. They keep a deposit fee from club house rental for inspection after someone uses it, there is no inspection I know becausee I rented it, they did not disclose to members that board memebers would be keeping this money, I know it is only 10 dollars but still it is not their money, they hire from within the board for paid positions, no advertising and no request for bids from anyone else, I atteended last annual meeting, went into executive session to elect officers in that session the president brought up the motion to give the secretary a raise of course they all agreed they hired her in, then the minutes stated that a diffeerent board member motioned to give this raise. This board is very clickish and has done things anyway they pleased for over 5 years, what recourse to members have to make changes in the boards conduct

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  5. For the record no one could answer the equal protection / substantive due process challenge I issued in the first post below. The lawless and accountable only to power bureaucrats never did either. All who interface with the Indiana law examiners or JLAP be warned.

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