CLARK-PLEASANT COMMUNITY SCHOOL CORP. v. DEPT. OF LOCAL GOVERNMENT FINANCE

No. 49T10-0805-TA-37.

899 N.E.2d 762 (2008)

CLARK-PLEASANT COMMUNITY SCHOOL CORPORATION, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

Publication Ordered January 15, 2009.


Attorney(s) appearing for the Case

George E. Purdy, Kelly M. Scanlan, Bose McKinney & Evans LLP, Indianapolis, In, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Andrew W. Swain, Chief Counsel, Tax Section, John D. Snethen, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

Gretchen K. Gutman, Geoffrey G. Slaughter, Taft Stettinius & Hollister LLP, Indianapolis, IN, David R. Day, Séamus P. Boyce, Alexander P. Pinegar, Church Church Hittle & Antrim, Fishers, IN, Amici Curiae for Petitioner.

John R. Price, Price Owen Law, Indianapolis, IN, Amicus Curiae for Respondent.


FISHER, J.

On April 8, 2008, the Department of Local Government Finance (DLGF) rejected a lease rental agreement between the Clark-Pleasant Community School Corporation (the School Corporation) and the Clark-Pleasant Middle School Building Corporation (the Building Corporation) providing for the construction of a new middle school and renovations to the existing middle school and high school. The School Corporation now appeals.

FACTS AND PROCEDURAL HISTORY...

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