Dave Stafford for www.theindianalawyer.com

Indiana Tax Court Judge Martha Blood Wentworth had a few choice words for the Department of Local Government Finance in finding the state hadn’t answered the key question in a township’s tax appeal.

Wentworth ruled in favor of Union Township and Union-Lakeville Fire Protection territory in St. Joseph County, which claimed in tax levy appeals a $40 million assessed valuation error shortchanged the entities by almost $52,000 for the 2011 budget year.

“As  an  aside,  the  Court  notes  that  this  case  demonstrates  yet  another  instance where infirmities in the DLGF’s fact-finding process have hindered the Tax Court’s review of  the  final  determination  and  certified administrative  record. See also, e.g., City of Greenfield v. Indiana Dep’t of Local Gov’t Fin., 22 N.E.3d 887, 892 (Ind. Tax Ct. 2014); Gary Cmty. Sch. Corp. v. Indiana Dep’t of Local Gov’t Fin., 15  N.E.3d  1149,  1150  n.3 (Ind. Tax Ct. 2014).

“The Court strongly encourages the DLGF to correct these infirmities so that its adjudicatory process can develop all the relevant facts and legal arguments for possible review by the Court,” Wentworth wrote.

The court on Thursday released concurrent opinions in favor of the township. Wentworth reversed DLGF final determinations denying the township’s appeals and remanded the appeal to the DLGF for further proceedings. The court in a separate opinion denied DLGF’s motion to dismiss the appeal.

Wentworth wrote the department erred in denying the township’s first excess levy appeal, because the shortfall would negatively impact its ability to fund budgets for the township and the fire protection territory. The township demonstrated it depleted its reserves to fund operating costs.

The DLGF also had not answered “‘the $40 million question:’ whether or not an ‘error’ existed,” Wentworth wrote “Here, it is abundantly clear what relief Union Township seeks: it wants to recoup the $51,992 in property tax revenue it was unable to collect in 2011 as a result of the $40 million discrepancy.”

Wentworth remanded to the DLGF to determine whether an error caused the $40 million discrepancy between the net assessed valuation used to certify the township’s budget and the net assessed valuation the county auditor used in issuing property tax bills.

The Legislature granted relief to the fire protection territory, which the DLGF argued mooted the township’s appeal. Wentworth rejected that argument because while the relief provided about $25,000 for the fire protection territory, it provided no relief for the township’s general fund, which claimed it was entitled to $27,000 it was shortchanged due to the assessment error.

The case is Union Township, St. Joseph County v. State of Indiana, Department of Local Government Finance, 71T10-1301-TA-2.

Governor Mike Pence has issued a proclamation declaring the month of November as Adoption Awareness Month in the state of Indiana.

“Adoption Awareness Month is an important time to celebrate those around the state who have opened their hearts and their homes to Indiana’s foster children,” said Governor Pence. “We owe many of these success stories to the important work of adoption agencies and attorneys from around the state who help connect Hoosier families with some of our most vulnerable children. While our administration has made strides to improve the adoption process in Indiana, each of us must continue to play a role in seeing that every child in Indiana finds a loving home.”

In 2014, Governor Pence signed into law House Enrolled Act (HEA) 1222, which created a nonrefundable $1,000 tax credit per adopted child beginning taxable year 2015. It also created an Adoption Study Committee to look at ways to make adoptions easier and more affordable for Hoosier families.  The Governor’s Adoption Study Committee completed its work and issued its final report with recommendations on June 30, 2015.

Currently, the Indiana Department of Child Services (DCS) is actively recruiting adoptive families for between 75 and 100 children, and more than 100,000 children in the United States foster care system are waiting to be adopted. In 2014, DCS completed more than 1,100 adoptions.

The proclamation, which can be found attached, coincides with an Information & Awareness Adoption Fair that Governor Pence and First Lady Karen Pence are hosting on Monday, November 16 in the North Atrium of the Indiana Statehouse. The Adoption Fair will take place from 4:00 to 6:00 p.m. EST, with a short program beginning at 4:30 p.m. EST that will feature remarks by Governor Pence and Indiana Department of Child Services’ Director, Judge Mary Beth Bonaventura, as well as a closing prayer offered by First Lady Karen Pence. Representatives from the Indiana Department of Child Services and sixteen adoption agencies and associations will be in attendance to provide information on both public and private adoptions, post-adoption services, how to afford adoption, as well as additional available resources. Information regarding adoption in Indiana can also be found here: http://www.in.gov/dcs/2730.htm.