# State v. Hoovler

> Indiana Supreme Court · August 7, 1996 · 668 N.E.2d 1229

URL: https://www.frixlaw.com/law-library/cases/9526603

## Case

- **Full name:** STATE of Indiana and Indiana Department of Revenue, Appellants, (Defendants Below), v. Charles HOOVLER, Patricia Ann Palmer, Jeff Symmes, Linda L. Okos, Martin Okos, and Robert M. Stwalley, III, Individually and as Representatives for and on Behalf of All Other Taxpayers Similarly Situated, Appellees, (Plaintiffs Below)
- **Court:** Indiana Supreme Court
- **Decided:** August 7, 1996
- **Citations:** 668 N.E.2d 1229; 1996 Ind. LEXIS 118; 1996 WL 445339
- **Precedential status:** Published
- **Opinion:** Concurring in part by Shepard
- **Judges:** Dickson, Selby, Sullivan, Debruler, Shepard
- **Cited by:** 22 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9526603

## How later opinions describe it (automated extraction)

- noting that in interpreting a provision of the Indiana Constitution, "we seek the common understanding of both those who framed it and those who ratified it"

## Opinion text

SHEPARD, Chief Justice,
concurring and dissenting.
I agree with Justice Dickson that the statute under challenge is adequately justified as a permissible special statute under Article I, Section 28.
On 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.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9526603. Public record. Not legal advice.