Opinions May 19, 2014
Indiana Tax Court
Van Buren Township, Madison County, Boone Township, Madison County, The Summitville Fire Protection Territory v. Department of Local Government Finance
49T10-1104-TA-27
Tax. Affirms Department of Local Government Finance denial of creation of the Summitville Fire Protection Territory because of defects in a legal advertisement to provide notice of a public hearing at which two townships proposed creation of the fire district and its authority to levy taxes. The court rejected arguments that each township published notice of the meeting on the same day in the same newspaper, so therefore a reasonable person would not have been misled by the defective legal notice.