Sec. 12. (a) The burden of demonstrating the invalidity of an action taken by the board is on the party to the judicial review proceeding asserting the invalidity.
(b) The validity of an action taken by the distressed unit appeal board shall be determined in accordance with the standards of review provided in this section as applied to the agency action at the time it was taken.
(c) The tax court shall make findings of fact on each material issue on which the court's decision is based.
(d) The tax court shall grant relief under IC 33-26-6-7 only if the tax court determines that a person seeking judicial relief has been prejudiced by an action of the board that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;
(2) contrary to constitutional right, power, privilege, or immunity;
(3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
As added by P.L.146-2008, SEC.211.
Structure Indiana Code
Chapter 20.3. Distressed Political Subdivisions
6-1.1-20.3-1. "Distressed Unit Appeal Board"
6-1.1-20.3-2. "Distressed Political Subdivision"
6-1.1-20.3-3. "Political Subdivision"
6-1.1-20.3-4. Board Established; Members
6-1.1-20.3-5. Staff; Executive Director Duties; Rules; Funding; Contracts
6-1.1-20.3-6. Petitions to the Board; Petition by Treasurer of State
6-1.1-20.3-6.5. Designation of Distressed Political Subdivisions; Annual Review; Notice
6-1.1-20.3-7.1. Muncie Community School Corporation; Loan
6-1.1-20.3-8.3. Review of School Corporation Petition for a Loan
6-1.1-20.3-8.5. Powers and Duties of Emergency Manager
6-1.1-20.3-8.7. Restrictions on School Corporations Designated as Distressed
6-1.1-20.3-9. Record of Proceedings; Open Door Law
6-1.1-20.3-9.9. Petition to Board Appealing Decision by Emergency Manager
6-1.1-20.3-10. Petition for Judicial Review
6-1.1-20.3-11. Court Rules; Procedure
6-1.1-20.3-12. Burden of Proof; Findings of Fact; Grounds for Relief
6-1.1-20.3-13. Petition for Termination of Distressed Status; Conditions for Termination
6-1.1-20.3-15. Requests for Technical Assistance From the Board
6-1.1-20.3-16. Distressed School Corporations; Governing Body; Employee Reductions