GOSHEN PUBLIC LIBRARY v. LOCAL GOV. FINANCE

Cause No. 18T-TA-00011.

128 N.E.3d 574 (2019)

GOSHEN PUBLIC LIBRARY OF ELKHART COUNTY, Indiana, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE of the State of Indiana, Respondent.

Tax Court of Indiana.

FILED June 28, 2019.


Attorney(s) appearing for the Case

ATTORNEY FOR PETITIONER: JOHN W. DAVIS , DAVIS & ROOSE, Goshen, IN.

ATTORNEYS FOR RESPONDENT: CURTIS T. HILL, JR. , ATTORNEY GENERAL OF INDIANA, ZACHARY D. PRICE , DEPUTY ATTORNEY GENERAL, Indianapolis, IN.


The Goshen Public Library of Elkhart County, Indiana challenges the Department of Local Government Finance's (the "DLGF's") certification of its budget for the 2018 tax year. Upon review, the Court REVERSES the DLGF's final determination.

[1] Before proceeding further, the Court notes that the certified administrative...

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