Exploration Center I, LLC v. Metropolitan Development Commission of Marion County, Indiana

Summary

The Indiana Court of Appeals held that the statutory requirement that an appeal of a terminated property tax abatement be heard and decided within thirty days is directory rather than mandatory. Because the statute does not provide dismissal as a consequence for missing the deadline, the court reversed the trial court’s dismissal of Republic’s petition and remanded for further proceedings.

Holdings

1. The trial court's clarified order granting the motion to dismiss was a final judgment because it disposed of the case and left nothing for future determination between the parties. The status of the appeal bond did not affect finality.
2. The statutory requirement that an appeal be promptly heard and determined within thirty days is directory rather than mandatory. Failure to meet the timeline does not require dismissal of the property owner's appeal.

Questions Presented

1. Whether the trial court's clarified order granting the Commission's motion to dismiss was a final judgment permitting an appeal.
2. Whether Indiana Code section 6-1.1-12.1-5.9(e)'s requirement that an appeal be promptly heard and determined within thirty days is mandatory, such that failure to meet the timeline requires dismissal.

Disposition

reversed_and_remanded