Indiana Code - Taxation - Title 6, Section 6-1.1-39-4

Appellate procedure; grounds; burden of proof

Sec. 4. (a) A person who filed a written remonstrance with the
fiscal body under section 3 of this chapter and is aggrieved by the
final action taken, may, within ten (10) days after that final action,
file in the office of the clerk of the circuit or superior court of the
county in which the action is taken a copy of the ordinance of the
fiscal body and the person's remonstrance against that ordinance,
together with the person's bond as provided by IC 34-13-5-7, if the
appeal is determined against the person. The only ground of
remonstrance that the court may hear is whether the proposed
economic development district designation will be of public utility
and benefit. The burden of proof is on the remonstrator.

(b) An appeal under this section shall be promptly heard by the
court without a jury. All remonstrances upon which an appeal has
been taken shall be consolidated and heard and determined within
thirty (30) days after the time of the filing of the appeal. The court
shall decide the appeal based on the record and evidence before the
fiscal body, not by trial de novo, and may confirm the final action of
the fiscal body or sustain the remonstrances. The judgment of the
court is final and conclusive, unless an appeal is taken as in other
civil actions.

As added by P.L.19-1985, SEC.5. Amended by P.L.1-1998, SEC.77.

Last modified: May 28, 2006