Opinions July 5, 2024

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Indiana Tax Court
Alice Luebke, Tina Hughes, Amanda Scheitlin, and Ann Cornewel v. Indiana Department of Local Government Finance, et. al.
24T-TA-7
Tax. Affirms the Indiana Tax Court’s subject matter jurisdiction and recognizes the existence of a substantial issue to be tried where a group of Allen County taxpayers are challenging the county’s plan to build a new jail. Denies a motion pursuant to the Public Lawsuit Statute, requesting that the taxpayers post a bond of more than $90 million to proceed with their appeal. Finds that the taxpayers’ verified petition for review raises a substantial question to be tried regarding the legality of the county’s funding method for a new jail. Also finds it is important that the tax court thoroughly examine whether the transfer and leasing of the courthouse to finance a new jail is authorized under the lease-purchase statutory framework. Finally, finds the taxpayers need not post a bond in the amount of $91,628,223 to proceed with this action.

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