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JOHNSON v. CELEBRATION FIREWORKS, INC.

No. 18S02-0501-CV-4.

829 N.E.2d 979 (2005)

Roger JOHNSON, Individually and as Indiana State Fire Marshal, and State of Indiana, Appellants (Defendants below), v. CELEBRATION FIREWORKS, INC., Appellee (Plaintiff below).

Supreme Court of Indiana.

June 30, 2005.

Attorney(s) appearing for the Case

Nelson D. Alexander, Julia Blackwell Gelinas, Lucy R. Dollens, Indianapolis, Attorneys for Appellants.

Thomas W. Blessing, Indianapolis, Attorney for Appellee.

SULLIVAN, Justice.

Celebration Fireworks, Inc., filed suit against the State Fire Marshal to prevent collection of certain fees imposed on sellers of fireworks in Indiana. Celebration did not first appeal the assessment of these fees to the appropriate state agency before going to court. Indiana law required Celebration to do so, and because Celebration did not first exhaust its administrative remedies, the trial court had no subject matter jurisdiction to hear Celebration...

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