A northern Indiana trial court must dismiss a case it originally transferred to the Indiana Tax Court, the Indiana Court of Appeals ruled Monday after finding insufficient evidence to prove the tax court’s jurisdiction.

After the Department of Local Government Finance issued its first “weighed average” township assistance property tax rate in 2015, the town of Griffith sought to transfer out of Calumet Township under Indiana Code section 36-1-1.5-2. That section, enacted in 2013, allows “eligible municipalities” to transfer to an adjacent township if their original township has a township assistance property tax rate that is 12 times higher than the statewide average.

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