15 N.E.3d 1149
Ind. T.C.2014Background
- DLGF moved to strike four exhibits submitted with Gary Community School Corporation's original tax appeal materials.
- The Court reserved ruling on the March 24, 2011 letter, which the School Corporation argued was properly before the Court.
- The original appeal challenged a DLGF reduction of the School Corporation's exempt debt service fund levy for 2011.
- The DLGF argued the Appendix exhibits were not part of the certified administrative record.
- The Court ultimately granted the DLGF's strike motion as to three Appendix exhibits while denying strike of the March 24th Letter.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Appendix exhibits were properly before the Court | School Corporation asserts Appendix exhibits restate/procure through administrative record. | DLGF contends Appendix exhibits were not part of the administrative record. | Exhibits were struck; not properly before the Court. |
| Whether the March 24th Letter should be in the record | Letter was presented during the administrative process; thus admissible. | Letter not in administrative record; should be struck. | March 24th Letter properly before the Court; not struck. |
Key Cases Cited
- Scopelite v. Indiana Dep’t of Local Gov’t Fin., 939 N.E.2d 1138 (Ind.Tax Ct.2010) (limits review to evidence presented to DLGF during proceedings)
- Clark-Pleasant Cmty. Sch. Corp. v. Dep’t of Local Gov’t Fin., 899 N.E.2d 762 (Ind.Tax Ct.2008) (administrative-record rule for substantial evidence)
- State ex rel. Keller v. Criminal Ct. of Marion Cnty., Div. IV, 262 Ind. 420, 317 N.E.2d 433 (1974) (adversarial process importance for eliciting relevant facts)