Justia Government & Administrative Law Opinion Summaries

The Indiana Attorney General (AG) sought to recover a tax refund issued to Aisin USA Manufacturing, Inc. (Aisin) at the Superior Court. The AG appealed the courtâs decision in favor of Aisin, arguing that because it was a tax matter, the Superior Court did not have jurisdiction to hear matters that âarose underâ the state tax laws. Upon review, the Supreme Court held that the case could proceed in the Superior Court. The Court found that despite the AGâs characterization of the case, the refund was a result of accounting and clerical errors within the Department of Revenue that were wholly unrelated to any interpretation or application of tax law. The Court remanded the case for further proceedings in Superior Court.

The City of Indianapolis abandoned the âBarrett Lawâ method of financing sewer improvements in favor of a new system that imposes less of a financial burden on property owners. To ease the transition, the City discharged all outstanding Barnett Law assessments owing as of November 1, 2005, but did not give refunds to those property owners who had previously paid their Barrett Law assessments in full or in part. Plaintiffs Christine Armour and other property owners who had paid their Barrett Law assessments in full petitioned the City for refunds in the amount equal to the assessments discharged in 2005. In their claim, Plaintiffs alleged that the City had violated their federal constitutional rights to due process and equal protection under the Fourteenth Amendment. At trial, the court granted Plaintiffsâ motion for summary judgment, and the City appealed. On appeal, Plaintiffs abandoned their due process claim and sought to have the equal protection claim sustained. The appellate court affirmed the trial courtâs judgment. The City appealed again. Upon review, the Supreme Court held that the City did not violate the Equal Protection Clause of the Fourteenth Amendment because forgiving the outstanding assessment balances was rationally related to a legitimate governmental interest. The Court reversed the decision of the trial court and remanded the case for further proceedings.

Appellant George Janiec, a Republican Party candidate for Mayor of the City of Hammond and an incumbent member of the Hammond School Board, was removed from the May 3, 2011 primary election ballot by Appellee Lake County Board of Election and Registration. Appellant challenged the Boardâs decision in Lake Superior Court, requesting judicial review and injunctive relief. The trial court found in favor of the Board. Appellant appealed the trial courtâs decision and sought immediate transfer of the appeal to the Supreme Court. The Board and Lake Superior Court held that Appellantâs candidacy was inconsistent with the ethical policies applicable to members of the Hammond School Board. The Supreme Court found no basis in statute or law for disqualifying Appellant on this basis, and enjoined the Board from removing Appellantâs name from the ballot in the May 2011 primary election.