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TITLE SERVICES, LLC v. WOMACKS

No. 49A02-0510-CV-983.

848 N.E.2d 1151 (2006)

TITLE SERVICES, LLC, Appellant-Plaintiff, v. Martha WOMACKS as Marion County Auditor, Appellee-Defendant.

Court of Appeals of Indiana.

June 16, 2006.

Attorney(s) appearing for the Case

Mark R. Galliher, Craig D. Doyle, Joanne B. Friedmeyer, James L. Shoemaker, Doyle & Friedmeyer, Indianapolis, IN, Attorneys for Appellant.

Kelly Whiteman, Office of Corporation Counsel, Indianapolis, IN, Attorney for Appellee.

OPINION

MAY, Judge.

Title Services, LLC appeals the dismissal for lack of subject matter jurisdiction of its action against Martha Womacks as Auditor of Marion County ("the Auditor"). Title Services raises two related issues, which we consolidate and restate as whether Title Services was required to exhaust administrative remedies under Ind.Code ch. 6-1.1-15 before filing suit in Marion Superior Court for the refund of overpaid property taxes.

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