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GARY COMMUNITY SCHOOL CORP. v. DLGF

No. 45T10-1104-TA-30.

15 N.E.3d 1141 (2014)

GARY COMMUNITY SCHOOL CORPORATION, Petitioner, v. INDIANA DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

August 29, 2014.

Attorney(s) appearing for the Case

James D. Shanahan , Shanahan & Shanahan LLP, Chicago, IL, Attorney for Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, John D. Snethen , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

WENTWORTH, J.

This case concerns the Indiana Department of Local Government Finance's (DLGF) reduction of the Gary Community School Corporation's exempt debt service fund levy for the 2011 budget year. The Court reverses.

BACKGROUND

The Gary Community School Corporation is a public school corporation located in Lake County, Indiana. Approximately eleven years ago, the School Corporation petitioned the DLGF to approve its lease rental agreement (Lease...

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