A Taxpayer Is Not Adversely Affected Merely Because He Disagrees With a Governmental Decision

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April 12, 2011

Today, the Indiana Court of Appeals held that taxpayers do not have standing to question the legality of a conservancy district's rules simply because they were taxpayers in Klosinski v. Cordry Sweetwater Conservancy Dist., ___ N.E.2d ___ (Ind. Ct. App. 2011), Cause No. 07A01-1008-PL-42. This principal may apply more broadly than simply to challenges to a conservancy district's decisions.
Lessons:
  1. Normal standing principals do not apply when a statute identifies who may pursue an administrative proceeding.
  2. A taxpayer is not "adversely affected" by a governmental decision simply because he disagrees with that decision.
Brad A. Catlin
Price Waicukauski & Riley, LLC
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