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STATE BD. OF TAX COM'RS v. TOWN OF ST. JOHN

No. 49S10-0009-TA-541.

751 N.E.2d 657 (2001)

STATE BOARD OF TAX COMMISSIONERS, Appellant (Respondent Below), v. TOWN OF ST. JOHN, et al., Appellees (Petitioners Below).

Supreme Court of Indiana.

July 18, 2001.

Attorney(s) appearing for the Case

Karen M. Freeman-Wilson, Attorney General of Indiana, Jon Laramore, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Thomas M. Atherton, Katz and Korin, James K. Gilday, Wood, Tuohy, Gleason, Mercer & Herrin, Kenneth J. Falk, Indiana Civil Liberties Union, Richard A. Waples, Waples and Hanger, Peter H. Donahoe, Hill, Fulwider, McDowell, Funk & Matthews, P.C., Indianapolis, IN, Attorneys for Appellees.

SHEPARD, Chief Justice.

We return to the ongoing case in which taxpayers proved Indiana's real property assessment scheme unconstitutional. They now ask us to adopt and apply a common law exception to the American rule and award them their legal fees as private attorneys general. We decline.

Facts & Procedural History

In 1993, the Town of St. John and various taxpayers ("Taxpayers") challenged Indiana's real property assessment procedure, asserting...

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