State v. Hoovler

Indiana Supreme Court

Decided August 7, 1996

Indiana Supreme Court · decided 1996-08-07

Key passage — most relied on by later courts

“providing for the assessment and collection of taxes”

quoted by 1 later decision, including State Ex Rel. Attorney General v. Lake Superior Court

Good law ✅— No negative treatment on recordhow we know

Decided 1996-08-07

How this case has been cited

Cited by 19 later decisions — most recently March 2019

19 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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SHEPARD, Chief Justice,

¶1concurring and dissenting.

¶2I agree with Justice Dickson that the statute under challenge is adequately justified as a permissible special statute under Article I, Section 28.

¶3On the other hand, I conclude that the Lafayette amendment to the general county economic development income tax is a "local or special law .... [plroviding for the assessment and collection of taxes for State, county, township, or road purposes...." Accordingly, I would hold it unconstitutional under Article I, Section 22.