Dickson, J.
Today we undertake to resolve various disputes between governmental entities in Boone County, Indiana, arising under the Indiana Government Modernization Act (“GMA”), Indiana Code Section 36-1.5-1-1 et seq. We reverse both the trial court’s rejection of the GMA reorganization of Zionsville and Perry Township and its approval of Whitestown’s attempts to annex territory included in the 2014 Zionsville-Perry reorganization plan and territory included in Zionsville’s previous 2010 reorganization.
This appeal arises from a declaratory judgment action by the Town of Whitestown, Indiana, and Angel Badillo, a resident of Perry Township (collectively “Whitestown”), seeking judicial declarations (a) that the Zionsville and Perry Township reorganization is contrary to law; (b) that if not unlawful, it requires a specific separate approval by each participating township and municipality; and (c) that the Town of Whitestown may initiate and/or proceed with certain annexations. The Town of Zionsville counter-claimed seeking declaratory judgment in its favor on the same issues and also asserting a breach of an interlocal agreement between the two towns.
….
The fact that the reorganized Town of Zionsville included all of Eagle Township except portions within the municipal boundaries of Whitestown does not preclude the transfer to Zionsville of all of the township powers of the former Eagle Township. Whitestown concedes that “[n]o one disputes that Zionsville is required to provide township services in all of the former Eagle Township and that [it] possesses the power to do so.” Appellee’s Br. at 23. We find that the GMA authorized the transfer of all township powers from Eagle and Union Townships to the resulting 2010 reorganized Zionsville. We conclude that the township powers 10 of Eagle and Union Townships, including the power to reorganize with another township under the GMA, were transferred to the reorganized Town of Zionsville as a result of the 2010 Reorganization, enabling Zionsville to seek further government reorganization under the GMA.
….
We conclude that Section 36-4-3-2 of the municipal annexation statutes prohibits Whitestown (a) from annexing territory within former townships reorganized with the Town of Zionsville in 2010 and (b) from annexing territory in Perry Township included in the 2014 Zionsville-Perry Reorganization.
….
We therefore conclude that, under the first-in-time rule, Whitestown may not complete its proposed annexations of territory in the former Eagle Township reorganized with Zionsville in 2010, nor complete its proposed annexations of Perry Township territory included in the reorganized Zionsville that results from the 2014 Zionsville-Perry Reorganization.
Conclusion
The parties’ opposing motions for summary judgment presented the trial court with competing claims as to the power of Zionsville to engage with Perry Township in a reorganization under the Government Modernization Act, as to the power of Whitestown to annex Perry Township territory within such reorganization, and also as to the power of Whitestown to annex territory within Zionsville’s 2010 Reorganization. These competing claims present issues of law, and we now hold that the 2014 Zionsville-Perry Reorganization is not prohibited and that Whitestown may not adopt annexation ordinances annexing territory in municipalities that are the result of completed reorganizations under the Act. The judgment of the trial court is reversed. This cause is remanded for further proceedings consistent with this opinion.[Footnote omitted.]
Rush, C.J., Rucker, and Massa, J.J., concur.
David, J., not participating.