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DEKALB COUNTY COMMUNITY SCH. DIST. v. DLGF.

No. 49T10-0906-TA-31.

930 N.E.2d 1257 (2010)

DEKALB COUNTY EASTERN COMMUNITY SCHOOL DISTRICT, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

July 20, 2010.

Attorney(s) appearing for the Case

Randal J. Kaltenmark, Ziaaddin Mollabashy, Jeffery J. Qualkinbush, Larry J. Stroble, Barnes & Thornburg LLP, Indianapolis, IN, Attorneys for Petitioner.

Gregory F. Zoeller, Attorney General of Indiana, Andrew J. Asma, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The DeKalb County Eastern Community School District (the District) appeals the Department of Local Government Finance's (DLGF) final determination reducing its capital projects fund levy tax rate for the 2009 budget year. DeKalb's appeal presents one issue for this Court's review: whether, in reducing that tax rate, the DLGF properly applied the formula contained in Indiana Code § 6-1.1-18-12.

RELEVANT FACTS AND PROCEDURAL HISTORY

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