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ATTORNEYS FOR PETITIONERS: BETH H. HENKEL KELLI A. ARNOLD LAW OFFICE OF BETH HENKEL LLC Indianapolis, IN

ATTORNEYS FOR RESPONDENT: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA JOHN D. SNETHEN NANCY M. HAUPTMAN DEPUTY ATTORNEYS GENERAL Indianapolis, IN _____________________________________________________________________

CLERK _____________________________________________________________________
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT

FILED

Aug 31 2010, 12:13 pm

IN RE: PETITION OBJECTING TO THE PROPOSED EMERGENCY FIRE LOAN FOR GREGG TOWNSHIP (MORGAN COUNTY) INDIANA

) ) ) ) ) DORA BROWN, BEN KINDLE, and ) SONJIA GRAF, ) ) Petitioners, ) ) v. ) Cause No. 49T10-0909-TA-52 ) DEPARTMENT OF LOCAL GOVERNMENT ) FINANCE, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE _____________________________________________________________________ NOT FOR PUBLICATION August 31, 2010 FISHER, J. Dora Brown, Ben Kindle, and Sonjia Graf (the Petitioners) appeal the final determination of the Department of Local Government Finance (DLGF) approving, in part, the Gregg Township Boards (Board) loan resolution for the 2009 tax year. The Petitioners allege that the DLGFs final determination is arbitrary, capricious, an abuse

of discretion, unsupported by substantial evidence, and contrary to law. (See Petrs V. Pet. for Judicial Review

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Indiana Law