OPINION
MATHIAS, Judge.
Since 1976, a Johnson County subdivision ordinance has prohibited the division of tracts of ten acres or more into three or more lots. The ordinance was not enforced until 1999 when Charles Tinkle II and Charles Tinkle III ("the Tinkles") submitted their application for plat approval of a subdivision, which was denied. The trial court held that the Johnson County Plan Commission ("the Commission") was collaterally estopped from enforcing...
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