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ATTORNEYS FOR PETITIONER: STEPHEN R. BUSCHMANN JEFFREY M. BELLAMY THRASHER BUSCHMANN GRIFFITH & VOELKEL, P.C. Indianapolis, IN

ATTORNEYS FOR RESPONDENTS: STEVE CARTER ATTORNEY GENERAL OF INDIANA JOHN D. SNETHEN DEPUTY ATTORNEY GENERAL Indianapolis, IN

BRETT DVORAK ASSISTANT CORPORATION COUNSEL CITY OF INDIANAPOLIS Indianapolis, IN _____________________________________________________________________

_____________________________________________________________________ CLERK ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0711-TA-66 ) INDIANA DEPARTMENT OF LOCAL ) GOVERNMENT FINANCE, and ) BILLIE J. BREAUX, in her official ) ) capacity as the Marion County Auditor, 1 ) Respondents. ) _____________________________________________________________________ ORDER ON THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE'S MOTION TO DISMISS NOT FOR PUBLICATION April 14, 2008 FISHER, J. WAYNE TOWNSHIP, MARION COUNTY, INDIANA,

IN THE INDIANA TAX COURT

FILED
of the supreme court, court of appeals and tax court

Apr 14 2008, 3:20 pm

Wayne Township, Marion County, Indiana (Wayne Township) challenges the Initially, the caption named Martha Womacks as the Marion County Auditor (Auditor). Billie J. Breaux, however, is now the Auditor; the Court therefore substitutes her for Ms. Womacks in the caption. See Ind. Trial Rule 25(F).
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Department of Local Government Finance's (DLGF) certification of, and the Marion County Auditor's (Auditor) distribution of, Marion County's county option income tax (COIT) for the 2005-2007 tax years (years at issue). The matter is currently before the Court on the DLGF's motion to dismiss pursuant to Indiana Trial Rules 12(B)(1) for lack of subject matter jurisdiction and 12(B)(6) for failure to name the real party in interest. For the reasons stated below, the Court GRANTS the DLGF's 12(B)(1) motion to dismiss. 2 FACTS AND PROCEDURAL HISTORY Prior to 2000, Wayne Township maintained one of the state's largest volunteer fire departments. Wayne Township funded the fire department with revenues received from property taxes, 3 the COIT, and Indiana's financial institutions tax. In 2000,

however, Wayne Township converted its fire department into a combination paidvolunteer fire department. As a result, Wayne Township's fire protection costs

increased. In 2004, Wayne Township obtained a $5 million emergency loan to cover those costs, as the property tax levy limits then in place precluded its ability to raise additional property tax revenues. Faced with the prospect of increased costs and its desire not to incur additional debt, Wayne Township formed a fire protection territory with the Town of Clermont in March 2004. On September 20, 2004, Wayne Township met with the Commissioner of the DLGF to discuss the fiscal impact of this formation. According to Wayne Township,

As a result, the Court need not reach the issue of whether Wayne Township was the real party in interest. As a civil taxing unit, Wayne Township had "the power to impose ad valorem property taxes." See IND. CODE. ANN.

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