Crone, J.
Case Summary
Kimberly K. Robinson, in her official capacity as Trustee of Calumet Township, Indiana, and as a resident and taxpayer of Calumet Township (“the Trustee”), brings this discretionary interlocutory appeal from the trial court’s order transferring this case to the Indiana Tax Court based upon the trial court’s conclusion that the Tax Court has exclusive subject matter jurisdiction. Specifically, the Trustee filed a complaint for declaratory judgment and injunctive relief against the Indiana Department of Local Government Finance (“the DLGF”) and the Town of Griffith (“the Town”) in the Lake Superior Court in an effort to prevent the Town from seceding from Calumet Township. Because the Town’s secession eligibility was based upon the DLGF’s calculation of the statewide average township assistance property tax rate, the Trustee challenged the DLGF’s method for calculating the tax rate and its failure to follow administrative rulemaking procedures. The DLGF moved to dismiss the case arguing that the trial court lacks subject matter jurisdiction over this matter and that the Tax Court has exclusive subject matter jurisdiction. Determining that this case “arises under” the tax laws, the trial court concluded that it lacks subject matter jurisdiction and that the Indiana Tax Court has exclusive jurisdiction. Therefore, the trial court ordered the case transferred to the Tax Court.
We conclude that the trial court indeed lacks subject matter jurisdiction, but we express no opinion as to whether the Tax Court has acquired exclusive jurisdiction at this procedural juncture. We further conclude that neither this Court nor the trial court has authority to transfer this case to the Tax Court. Accordingly, we affirm in part, reverse in part, and remand to the trial court with instructions to dismiss this case.
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… We disagree with the Trustee that her legal theory that the DLGF violated administrative rulemaking procedures in choosing its calculation method brings this case within the trial court’s subject matter jurisdiction. Rather, this case squarely involves interpretation and application of substantive tax law by a state agency charged with implementing that law and, as such, “arises under” the tax laws of this state.
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In sum, we agree with the Lake Superior Court’s conclusion that it lacks subject matter jurisdiction. We express no opinion as to whether the Trustee has exhausted her administrative remedies such that the Tax Court has acquired jurisdiction at this procedural juncture. As neither the trial court nor this Court has the authority to transfer this case and mandate that the Tax Court consider the merits, we simply direct that the action in the trial court be dismissed for lack of subject matter jurisdiction. Accordingly, we affirm that part of the trial court’s order determining that it lacks subject matter jurisdiction, reverse that part of the order transferring this case to the Tax Court, and remand to the trial court with instructions to dismiss the case.
Affirmed in part, reversed in part, and remanded.
Bailey, J., and Brown, J., concur.