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PETITIONERS APPEARING PRO SE: MICHAEL H. KLOSINSKI PHYLLIS J. KLOSINSKI

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

IN THE INDIANA TAX COURT

FILED
Dec 17 2009, 3:45 pm
of the supreme court, court of appeals and tax court

_____________________________________________________________________ CLERK MICHAEL H. KLOSINSKI and ) PHYLLIS J. KLOSINSKI, ) ) Petitioners, ) ) v. ) Cause No. 49T10-0909-TA-50 ) DEPARTMENT OF LOCAL ) GOVERNMENT FINANCE, ) ) Respondent. ) _____________________________________________________________________ ORDER ON RESPONDENT'S MOTION TO DISMISS & MOTION FOR JUDGMENT ON THE PLEADINGS NOT FOR PUBLICATION December 17, 2009 Fisher, J. Come now the parties on the Department of Local Government Finance's (DLGF) Indiana Trial Rule 12(B)(1) motion to dismiss for lack of subject matter jurisdiction and its Indiana Trial Rule 12(C) motion for judgment on the pleadings. Having held a hearing thereon, and being duly advised in the premises, the Court now GRANTS the motions for the following reasons. Relevant Facts On September 8, 2009, Michael H. and Phyllis J. Klosinski (the Klosinskis) filed a

petition with this Court, which essentially challenged the DLGF's approval and certification of the Cordry Sweetwater Conservancy District's (CSCD) budget s and tax levies for the 2007 and 2008 tax years.1 The Klosinskis asserted that the CSCD's levies were illegal as a matter of law because the taxes were not used to accomplish the CSCD's stated purposes. (See Resp't Br. Ex. 1 (hereinafter, "Ex. 1") at 5-6

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