BD. OF COM'RS v. DEPT. OF LOCAL GOVERNMENT

No. 49T10-1111-TA-68.

31 N.E.3d 552 (2015)

BOARD OF COMMISSIONERS OF CLARK COUNTY, Petitioner, v. INDIANA DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

April 24, 2015.


Attorney(s) appearing for the Case

C. Gregory Fifer , Applegate Fifer Pulliam LLC, Jeffersonville, IN, Attorney for Petitioner.

Gregory F. Zoeller , Attorney General of Indiana, Jessica E. Reagan , Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


This case concerns whether the Indiana Department of Local Government Finance (DLGF) erred in denying the Clark County Board of Commissioners' (Board) request to increase Clark County's Cumulative Capital Development Fund (CCDF) tax rate for the 2012 budget year. The Court finds no error.

BACKGROUND

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