Board of Commissioners v. Vincent
2013 Ind. Tax LEXIS 11
| Ind. T.C. | 2013Background
- commissioner resolution sought to establish a cumulative building fund and levy for Jasper County Hospital, proposing up to $0.007 per $100 AV for up to three years
- DLGF denied the request on Oct. 15, 2010, prompting original tax appeal filed Nov. 29, 2010
- court granted summary judgment motion on June 1, 2011, but ultimately held matter for decision based on administrative record
- statute at issue: Ind. Code § 16-22-5-4 allowing a cumulative building fund levy for not more than twelve years and limits on levy amount
- historical amendments to § 16-22-5-4 show a rolling, recurring funding intent for county hospital buildings, not a one-time fund
- court found DLGF’s denial arbitrary, capricious, and contrary to law, and remanded to action consistent with opinion
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether § 16-22-5-4 permits multiple cumulative building funds | Jasper County argues no explicit limit on renewals; funds recur | DLGF contends only one fund/12-year period; meant for large projects | statute permits recurring funds; not limited to a single fund |
Key Cases Cited
- City of Carmel v. Steele, 865 N.E.2d 612 (Ind. 2007) (statutory interpretation guided by plain language when unambiguous)
- Davis v. City of Kokomo, 919 N.E.2d 1213 (Ind.Ct.App.2010) (arbitrary-and-capricious review standard for agency decisions)
- DeKalb Cnty. E. Cmty. Sch. Dist. v. Dep’t of Local Gov’t Fin., 930 N.E.2d 1257 (Ind. Tax Ct.2010) (consideration of historical development for intent of statute)
- Sangralea Boys Fund, Inc. v. State Bd. of Tax Comm’rs, 686 N.E.2d 954 (Ind.Tax Ct.1997) (statutory history relevant to legislative intent)
- Badawi v. Orth, 955 N.E.2d 849 (Ind.Ct.App.2011) (statutory construction principles to avoid absurd results)