Many nonprofit organizations in Indiana have either a duty or a policy of disclosing minutes of board meetings upon the request of certain stakeholders and allowing stakeholders to attend board meetings. Often, this duty arises under state law, such as the general Non-Profit Corporation Act, if applicable, or the specific…
In 2015, the Tax Court of Indiana ruled that sewer system development charges and connection fees that are paid by a developer or builder and not by the retail customer are not gross receipts subject to the utility receipts tax (URT). Hamilton Southeastern Utils., Inc. v. Indiana Dept. of State…
Whether telecommunications providers have a private right of action under Section 253 of the Telecommunications Act of 1996 is an issue that will only be resolved in time. In November 2015, the Eighth Circuit joined the Second, Fifth, Ninth, and Tenth in holding that they do not. This decision split…
Under a new Department of Justice (“DOJ”) and Department of Labor (“DOL”) initiative, more criminal cases will be pursued under the Occupational Safety and Health Administration Act (“OSHA”). The initiative seeks to protect workers’ health and safety by addressing related OSHA violations. Since OHSA was enacted over 40 years ago,…
An employee handbook or employee policies that are not up-to-date with current laws may hurt an employer later. An employee handbook or policies are often the first place an employee and employer turn when seeking guidance. If it is not up-to-date, the resulting actions may not be in line with…
The Indiana Tax Court recently examined in Aztec Partners, LLC v. Ind. Dep’t of State Revenue, No. 49T10-1210-SC-00067, 2015 Ind. Tax LEXIS 29 (Ind. Tax Ct. June 23, 2015), whether electricity that Aztec Partners, LLC (“Aztec”), who operates nineteen Qdoba Mexican Restaurants in Indiana, used to power electrical equipment was…
The Indiana Court of Appeals recently revisited the “blue-pencil” doctrine in Clark’s Sales and Services, Inc., vs. John D. Smith and Ferguson Enterprises, Inc., 4 N.E.3d 772 (Ind. Ct. App. 2014), which concerned an employment agreement containing a restrictive covenant/noncompetition provision. Based on the employee’s (“Smith”) fourteen-year career with the…
The Indiana Court of Appeals recently held in City of Evansville v. Magenheimer that the Indiana Tort Claims Act (“ITCA”) does not govern a claim under Indiana Code chapter 35-47-11.1, which prohibits political subdivisions from regulating firearms (“Indiana Firearms Preemption Act” or “IFP Act”). In September of 2011, Benjamin Magenheimer…
“PedalPalooza” promotes bike safety INDIANAPOLIS, Ind. (April 18, 2015) — Temperatures are rising steadily, which means you’ll soon see more and more bicycles on the roads. The law firm of Parr Richey Frandsen Patterson Kruse is hosting “Pedalpalooza,” featuring bike safety tips and event giveaways. Pedalpalooza takes place on April…
The Indiana Court of Appeals recently interpreted a land developer’s contract with an Indiana town in Carroll Creek Development Company Inc. v. Town of Huntertown, 9 N.E.3d 702 (Ind. Ct. App 2014). The contract provided that the developers could recoup nearly five-hundred thousand dollars of their water main construction costs…