In the Matter of Ordinance 2013-09, as amended, the South and West Area Annexation Ordinance v. The City of Logansport, Indiana, acting by and through Ted Franklin (mem. dec.)

MEMORANDUM DECISION
Jan 08 2016, 5:45 am
Pursuant to Ind. Appellate Rule 65(D),
this Memorandum Decision shall not be
regarded as precedent or cited before any
court except for the purpose of establishing
the defense of res judicata, collateral
estoppel, or the law of the case.

ATTORNEY FOR APPELLANTS ATTORNEYS FOR APPELLEES
Jim Brugh Nicholas K. Kile
Logansport, Indiana Mark J. Crandley
Hillary J. Close
Barnes & Thornburg, LLP
Indianapolis, Indiana

IN THE
COURT OF APPEALS OF INDIANA

In the Matter of Ordinance January 8, 2016
#2013-09, as amended, the Court of Appeals Case No.
South and West Area 09A05-1504-PL-170
Annexation Ordinance, an Appeal from the Cass Superior
Ordinance Seeking to Annex Court
Certain Property to the City of The Honorable Douglas A. Tate,
Logansport, Indiana Special Judge
Trial Court Cause No.
Lindsay R. Ruby, Cass County, 09D02-1310-PL-36
Indiana, acting by and through
the Cass County Commissioners,
and also, 78% of the Affected
Landowners too numerous to be
listed in the caption,
Appellants-Remonstrators,

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 v.

The City of Logansport, Indiana,
acting by and through Ted
Franklin, in his capacity as
Mayor of the City of Logansport,
and the Logansport Common
Council,
Appellees-Respondents

Crone, Judge.

Case Summary
[1] The City of Logansport (“the City”), acting by and through the Logansport

Common Council (“the Council”), introduced an ordinance proposing to annex

territory to the south and west of the City’s boundaries (“the Annexation

Territory”). The Council and Logansport Mayor Ted Franklin (“the Mayor”)

adopted a written fiscal plan for the proposed annexation. After a public

hearing, the Council amended and adopted the annexation ordinance, which

the Mayor approved. Landowners in the Annexation Territory filed

remonstrance petitions objecting to the proposed annexation. The landowners

and the Cass County Commissioners (collectively “the Remonstrators”) filed a

complaint against the City. The trial court held a hearing and entered a

judgment ordering that the annexation take place.

[2] On appeal, the Remonstrators argue that the trial court’s judgment is clearly

erroneous, claiming that (1) the ordinance does not adequately describe the
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 Annexation Territory’s boundaries; (2) the City did not present sufficient

evidence regarding the requisite contiguity of its boundaries with those of the

Annexation Territory; (3) the City did not present sufficient evidence that the

Annexation Territory is needed and can be used for its development in the

reasonably near future; (4) the City’s fiscal plan is inadequate; and (5) the

Remonstrators established that the annexation will have a significant financial

impact on residents or landowners. We disagree in all respects and therefore

affirm the trial court.

Facts and Procedural History 1
[3] In March 2013, the Council introduced Ordinance #2013-09 (“the

Ordinance”), which proposed to annex the Annexation Territory. The Council

and the Mayor adopted a written fiscal plan for the proposed annexation. In

May 2013, the Council held a public hearing on the Ordinance. In July 2013,

the Council amended the Ordinance in response to public comments and

adopted it. The Mayor approved the amended Ordinance.

[4] Landowners in the Annexation Territory filed remonstrance petitions objecting

to the proposed annexation, and in October 2013 the Remonstrators filed a

complaint against the City. In February 2015, the trial court held a three-day

1
An appellant’s statement of the case “shall briefly describe the nature of the case, the course of the
proceedings relevant to the issues presented for review, and the disposition of these issues by the trial
court[.]” Ind. Appellate Rule 46(A)(5). A substantial portion of the Remonstrators’ statement of the case is
legal argument. An appellant’s statement of facts “shall be stated in accordance with the standard of review
appropriate to the judgment or order being appealed” and “shall be in narrative form[.]” Ind. Appellate Rule
46(A)(6). The Remonstrators’ statement of facts is argumentative, self-serving, and disjointed.

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 hearing on the matter. In a March 2015 judgment containing extensive findings

of fact and conclusions thereon, the trial court ordered that the annexation take

place. The Remonstrators now appeal. Additional facts will be provided as

necessary.

Discussion and Decision
[5] The trial court entered findings of fact and conclusions thereon at the parties’

request pursuant to Indiana Trial Rule 52. 2 “The purpose of specific findings

and conclusions is to provide the parties and reviewing courts with the legal

theory upon which the trial court relied in reaching its decision.” Estate of

Kappel v. Kappel, 979 N.E.2d 642, 652 (Ind. Ct. App. 2012). “[W]e use a two-

tiered standard of review: we determine whether the evidence supports the

findings, and whether the findings support the judgment.” Kahn v. Baker, 36

N.E.3d 1103, 1112 (Ind. Ct. App. 2015), trans. denied. “We neither reweigh the

evidence nor assess the credibility of witnesses, but consider only the evidence

most favorable to the judgment.” Id. “The trial court’s findings or judgment

will be set aside only if they are clearly erroneous. A finding of fact is clearly

erroneous if the record lacks evidence or reasonable inferences from the

evidence to support it.” E.W. v. J.W., 20 N.E.3d 889, 894 (Ind. Ct. App. 2014)

(citation omitted), trans. denied (2015). “A judgment is clearly erroneous if it is

unsupported by the conclusions, and conclusions are clearly erroneous if they

2
We commend the trial court for the thoughtfulness and thoroughness of its findings and conclusions, which
greatly facilitated our review.

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 are unsupported by the findings.” A.G.R. ex rel. Conflenti v. Huff, 815 N.E.2d

120, 124 (Ind. Ct. App. 2004), trans. denied (2005). We defer substantially to

findings of fact but review questions of law de novo. Estate of Kappel, 979

N.E.2d at 651-52. “We may affirm a judgment on any legal theory, whether or

not relied upon by the trial court, so long as the trial court’s findings are not

clearly erroneous and support the theory adopted.” Id. at 652.

[6] The Indiana Supreme Court has stated that “[a]nnexation is essentially a

legislative process, and courts should not micromanage it.” Bradley v. City of

New Castle, 764 N.E.2d 212, 214 (Ind. 2002). “Generally, the annexation

process formally begins when a municipality adopts an ordinance annexing

territory …. The legislative adoption of the ordinance is followed by an

opportunity for remonstrance by affected landowners and judicial review.”

Fight Against Brownsburg Annexation v. Town of Brownsburg, 32 N.E.3d 798, 801

(Ind. Ct. App. 2015) (citation omitted).

[7] “Indiana Code § 36-4-3-13 lists the prerequisites for annexation.” City of Carmel

v. Certain Sw. Clay Twp. Annexation Territory Landowners, 868 N.E.2d 793, 797

(Ind. 2007). “If the municipality meets the requirements of subsections 13(b) or

13(c) and subsection 13(d), the court must order the annexation to proceed.”

Id.; see Ind. Code § 36-4-3-13(a) (providing that trial court “shall order a

proposed annexation to take place” if foregoing requirements are met)

(emphasis added). In this case, the trial court found that the City met the

requirements of subsections 13(c) and 13(d). “Even if those findings are

favorable to the municipality, however, the remonstrators can still prevail if

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 they establish grounds listed in subsection 13(e).” City of Carmel, 868 N.E.2d at

797-98; see Ind. Code § 36-4-3-13(e) (providing that trial court “shall” order “a

proposed annexation not to take place” if certain conditions exist) (emphasis

added). The trial court found that the Remonstrators failed to establish two of

those grounds here.

[8] On appeal, the Remonstrators contend that the Ordinance does not adequately

describe the Annexation Territory’s boundaries. They also contend that the

City failed to carry its burden as to subsections 13(c) and 13(d) and that they

satisfied their burden as to subsection 13(e). We address each contention and

relevant subsection in turn.

Section 1 – The trial court did not clearly err in concluding
that the adequacy of the Ordinance’s description of the
Annexation Territory’s boundaries is outside the scope of
judicial review.
[9] Indiana Code Section 36-4-3-3.5 states that an annexation ordinance “must

contain,” among other things, “[a] description of the boundaries of the territory

to be annexed, including any public highway or right-of-way.” The Ordinance

in this case describes the Annexation Territory’s boundaries by referring to state

property tax parcel identification numbers and public highways. See, e.g.,

Defendants’ Ex. A at 295 (“Beginning at the point of intersection of the

southern corporate boundary of the City of Logansport and the township line

separating Clinton Township and Washington Township and which also

coincides with the southwest corner of parcel #09-17-02-200-037.000-025, Then

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 turning southward along that township line separating Clinton Township and

Washington Township to the point of intersection with the southern right of

way line of County Road 400 S ….”). 3

[10] In the judgment’s preamble, the trial court stated,

The remonstrators have argued that the description of the
proposed annexed territory was not legally sufficient. To this
end, a local surveyor provided a lengthy, detailed analysis of how
the city’s description was not a sufficient metes and bounds legal
description.[ 4] However, a detailed metes and bounds description
is not required. The description must simply be sufficient to
identify the area to be annexed. In this instance the city has
satisfied the requirements of the current annexation statute.

Appellants’ App. at 14-15. Elsewhere in its judgment, the trial court concluded

that the Remonstrators’ arguments regarding the sufficiency of the description

“are allegations of procedural violation that are beyond the subject of Section

13 and thus are outside the scope of judicial review.” Id. at 30 (citing Bradley,

764 N.E.2d at 217-18).

3
The parties’ appendices contain copies of numerous exhibits in violation of Appellate Rule 50(F), which
states, “Because the Transcript is transmitted to the Court on Appeal pursuant to Rule 12(B), parties should
not reproduce any portion of the Transcript in the Appendix.” Appellate Rule 2(K) defines “Transcript” as
“the transcript or transcripts of all or part of the proceedings in the trial court or Administrative Agency that
any party has designated for inclusion in the Record on Appeal and any exhibits associated therewith.”
(Emphasis added.)
4
Black’s Law Dictionary (10th ed. 2014) defines legal description as follows:

A formal description of real property, including a description of any part subject to an easement
or reservation, complete enough that a particular piece of land can be located and identified. •
The description can be made by reference to a government survey, metes and bounds, or lot
numbers of a recorded plat.

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[11] On appeal, the Remonstrators again argue that the Ordinance was required to

contain a metes and bounds legal description of the Annexation Territory. We

agree with the trial court that this issue is outside the scope of judicial review.

See Bradley, 764 N.E.2d at 218 (disagreeing with Court of Appeals’ conclusion

that remonstrators “could challenge the annexation based on noncompliance

with statutes that do not deal specifically with remonstrances”: “According to

Ind. Code § 36-4-3-13, ‘a court shall order a proposed annexation to take place if

the following requirements are met.’ (Emphasis added.) These requirements

are contiguity (or specified alternatives to contiguity) plus a fiscal plan that

covers enumerated subjects. This language seems plain enough: if the City

satisfies Section 13’s listed requirements, the court shall order annexation.”). 5

[12] Notwithstanding, Indiana Code Section 36-4-3-3.5 simply does not say that an

ordinance must contain a metes and bound legal description of the territory to

be annexed. The legislature knows how to say “legal description” when it

wants to. See, e.g., Ind. Code § 36-4-3-2.2 (stating that notice of hearing on

ordinance must include a “legal description of the real property proposed to be

annexed.”). But it did not do so in Section 3.5, and we will not read that

requirement into the statute. See McGee v. McGee, 998 N.E.2d 270, 271 (Ind. Ct.

App. 2013) (“Our court will not read into a statute that which is not the

5
The Bradley court acknowledged that “annexing municipalities may commit procedural wrongs so severe
that courts must act to protect remonstrators’ substantial rights.” 764 N.E.2d at 217. The Remonstrators do
not specify which, if any, of their substantial rights are affected by the adequacy of the Ordinance’s
description of the Annexation Territory’s boundaries.

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 manifest intent of the General Assembly. Thus, it is as important to recognize

what a statute does not say as it is to recognize what it does say.”) (citation

omitted). The Remonstrators’ argument regarding the sufficiency of the

description is essentially an invitation to reweigh evidence and reassess witness

credibility, which we may not do. The Remonstrators have failed to establish

clear error on this point.

Section 2 – The trial court did not clearly err in concluding
that the City presented sufficient evidence of contiguity.
[13] At the time relevant to our discussion, Indiana Code Section 36-4-3-13(c) read

in pertinent part as follows: 6

The requirements of this subsection are met if the evidence
establishes the following:

(1) That the territory sought to be annexed is contiguous to
the municipality as required by section 1.5 of this
chapter,[ 7] except that at least one-fourth (¼), instead of
one-eighth (⅛), of the aggregate external boundaries of the
territory sought to be annexed must coincide with the
boundaries of the municipality.

(2) That the territory sought to be annexed is needed and

6
The statute was amended effective July 1, 2015. We refer to the prior version of the statute throughout.
7
Prior to July 1, 2015, Indiana Code Section 36-4-3-1.5 read in pertinent part, “For purposes of this chapter,
territory sought to be annexed may be considered ‘contiguous’ only if at least one-eighth (⅛) of the aggregate
external boundaries of the territory coincides with the boundaries of the annexing municipality.”

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 can be used by the municipality for its development in the
reasonably near future.

[14] Regarding the contiguity requirement, the trial court found that “Logansport’s

expert, registered land surveyor Randall Miller, presented evidence in support

of the contiguity finding contained in the Fiscal Plan based upon direct

surveying measurements, prior surveys, historical deed informative and

controlling calls, taxation parcel data, and tax classification status as

maintained by Cass County” and showed “that the contiguous portion of the

Annexation Territory is greater than 25%.” Appellants’ App. at 19-20. The

trial court also found that “Andrew Lanam, a Manager with Reedy Financial

Group, testified that he verified that the parcels shown on the Cass County GIS

[Geographic Information Survey] as inside the City limits actually are inside the

City limits” by examining county treasurer forms “for each of the parcels

contiguous to the Annexation Territory.” Id. at 21. Lanam explained that the

forms “indicated whether a property is being assessed -- and whether the

taxpayer is paying -- the municipal tax rate for the City of Logansport and is

therefore contained within the City corporate limits.” Id. The trial court found

Miller’s and Lanam’s testimony “to be persuasive” and further found “that at

least one-fourth (1/4) of the aggregate external boundaries of the Annexation

Territory coincide with the boundaries of the City and that contiguity therefore

satisfies the requirement stated in Ind. Code § 36-4-3-13(c)(1).” Id.

[15] The Remonstrators argue that the perimeter distance of the Annexation

Territory “must be certain in order to calculate the percentage of its contiguity

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or coincidence with the City boundary” and that “[b]ecause measurements

derived from the GIS system are imprecise, a precise, accurate measurement of

the perimeter distance of the annexation area has not been supplied by the

City.” Appellants’ Br. at 26. The Remonstrators’ characterization of the

measurements as “imprecise” alludes to a GIS website disclaimer, which states,

The data provided herein may be inaccurate or out of date. Any
person or entity who relies on said information for any purpose
whatsoever does so solely at their own risk. Neither the county,
or [sic] any agency, offices, or [sic] employee of any other
information provider warrants the accuracy, reliability, or
timeliness of any of the data provided herein. This data is
provided ‘as is’ without warranty of any kind.

Plaintiffs’ Ex. 28. Miller was aware of the disclaimer and testified that he did

not “identify any inaccuracies in the GIS data that would impact [his]

calculation of contiguity[.]” Tr. at 45, 56-57. The Remonstrators offered no

evidence that the GIS measurements are actually imprecise, and their

additional criticisms of Miller’s testimony are merely invitations to reweigh

evidence and reassess credibility, which we may not do.8 They have failed to

establish clear error here.

8
For example, the Remonstrators assert that “Miller did not know the measurements of each line segment
(Exhibit RR) which separately presume to describe the annexation area, compared to the annexation area
contiguity to the corporation line.” Appellants’ Br. at 26-27. Miller’s testimony indicates that he did know
those measurements at one time but did not have them with him at the hearing. Tr. at 55.

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 Section 3 – The trial court did not clearly err in concluding
that the City presented sufficient evidence that the
Annexation Territory is needed and can be used for its
development in the reasonably near future.
[16] Under Indiana Code Section 36-4-3-13(c)(2), a municipality must establish

“[t]hat the territory sought to be annexed is needed and can be used by the

municipality for its development in the reasonably near future.” The trial court

made the following relevant findings on this issue:

17. The Hoosier Heartland Corridor is a new limited access
highway connecting the City of Fort Wayne to the City of
Lafayette and Interstate 69 to Interstate 65. The Hoosier
Heartland Corridor runs directly through the Annexation
Territory. Through two new interchanges located within the
Annexation Territory, the Hoosier Heartland Corridor is directly
connected to the Logansport Industrial Park. These two
interchanges are currently not developed.

18. The Mayor of Logansport testified that one of the
considerations of the Council in adopting the Annexation
Ordinance was the location of the Annexation Territory in
relation to the Hoosier Heartland Corridor and the potential for
capturing economic development opportunities.…

….

20. The Mayor also testified that the City needs the Annexation
Territory in order to proceed with the consolidation of its existing

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 tax increment financing (TIF) districts.[ 9]

21. The City currently has three TIF districts: (1) the already-
consolidated East End/Highway 35 TIF district, (2) the Logan’s
TIF district in the City’s downtown area, and (3) the Industrial
Park TIF district. The Industrial Park and its TIF district are
separated from the rest of the City by the Annexation Territory.

22. The Mayor testified that the City has plans to combine the
Industrial Park TIF district with the combined East
End/Highway 35 consolidated TIF district to make one
consolidated district, but the City cannot consolidate TIF districts
that are not connected, and the City cannot create a TIF district
outside its corporate limits. Therefore, the Annexation Territory
must be within the City limits in order for Logansport to connect
and consolidate the Industrial Park TIF district with one of the
City’s two other TIF districts.

23. The Mayor testified there [is] currently approximately $1.7
million in the Industrial Park TIF district fund. He also stated
that consolidation of the TIF districts would allow TIF funds to
flow back and forth throughout the consolidated TIF areas,
including the Industrial Park and the Annexation Territory.

24. The Annexation Territory is needed and can be used by the
City for its development in the reasonably near future.

Appellants’ App. at 21-23 (citations to exhibits omitted). The trial court also

made the following conclusion:

9
Black’s Law Dictionary (10th ed. 2014) defines tax-increment financing as “[a] technique used by a
municipality to finance commercial developments usu. involving issuing bonds to finance land acquisition
and other up-front costs, and then using the additional property taxes generated from the new development to
service the debt.”

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 5. The Annexation Territory is needed to consolidate TIF
districts, which can be used by the City for the development of
the City as a whole, including the Annexation Territory, in the
reasonably near future. Logansport has also shown that as a
result of the construction of the Hoosier Heartland Corridor, the
territory is needed for transportation linkages, to control and
promote adjacent development, and to prevent conflicting land
uses on its borders.

Id. at 30. And in the preamble, the trial court stated,

The completion of the Hoosier Heartland Corridor will
significantly increase traffic in this area. As a result of this
increase in traffic, it would be difficult to argue that the city
would not benefit from annexing this area. The city will be able
to control any growth along the corridor and reap the financial
benefit of this development. The remonstrators have pointed to
the fact that no development has taken place in the area for many
years. The completion of this highway will make it almost a
foregone conclusion that some development will come to this
area. If not, it would be one of the only places in Indiana where
growth did not come to a limited access highway.

Id. at 15.

[17] The Remonstrators contend that the trial court’s conclusion regarding the

development of the Hoosier Heartland Corridor is not supported by the

evidence, noting that the City’s population “has been steadily declining over the

last several years” and that “[t]he City introduced no plan for the development

of the large tracts of agricultural land which make up the majority of the”

Annexation Territory. Appellants’ Br. at 28. But this argument disregards the

trial court’s undisputed finding that economic development and increased

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 traffic almost certainly will occur along the Corridor. A city with a declining

population needs the employment opportunities and other economic benefits

that such development brings, and the Remonstrators do not specifically argue

that the City cannot use the Annexation Territory for its development in the

reasonably near future. The Remonstrators have failed to demonstrate clear

error in this regard. 10

Section 4 – The trial court did not clearly err in concluding
that the City’s fiscal plan is adequate.
[18] The City was also obligated to meet the requirements Indiana Code Section 36-

4-3-13(d), which states,

The requirements of this subsection are met if the evidence
establishes that the municipality has developed and adopted a
written fiscal plan and has established a definite policy, by
resolution of the legislative body as set forth in section 3.1 of this
chapter. The fiscal plan must show the following:

(1) The cost estimates of planned services to be furnished
to the territory to be annexed. The plan must present
itemized estimated costs for each municipal department or
agency.

(2) The method or methods of financing the planned

10
The Remonstrators cite Chidester v. City of Hobart, 631 N.E.2d 908 (Ind. 1994), for the proposition that the
sole purpose of an annexation may not be to increase tax revenue, and they argue that “[t]he sole reason for
the annexation is to gain control of the Industrial Park TIF account … and to spend that money for an
uncertain development … at the eastern edge of the City.” Appellants’ Br. at 29. Because the annexation has
at least one other purpose, namely to facilitate development along the Hoosier Heartland Corridor, we need
not address this argument.

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 services. The plan must explain how specific and detailed
expenses will be funded and must indicate the taxes,
grants, and other funding to be used.

(3) The plan for the organization and extension of services.
The plan must detail the specific services that will be
provided and the dates the services will begin.

(4) That planned services of a noncapital nature, including
police protection, fire protection, street and road
maintenance, and other noncapital services normally
provided within the corporate boundaries, will be provided
to the annexed territory within one (1) year after the
effective date of annexation and that they will be provided
in a manner equivalent in standard and scope to those
noncapital services provided to areas within the corporate
boundaries regardless of similar topography, patterns of
land use, and population density.

(5) That services of a capital improvement nature,
including street construction, street lighting, sewer
facilities, water facilities, and stormwater drainage
facilities, will be provided to the annexed territory within
three (3) years after the effective date of the annexation in
the same manner as those services are provided to areas
within the corporate boundaries, regardless of similar
topography, patterns of land use, and population density,
and in a manner consistent with federal, state, and local
laws, procedures, and planning criteria.

Our supreme court has stated that “a trial court hearing a remonstrance is not

an examiner conducting an audit of a challenged fiscal plan. Rather, it should

focus on whether that plan represents a credible commitment by the

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 municipality to provide the annexed area with comparable capital and non-

capital services.” Bradley, 764 N.E.2d at 216.

[19] In this case, the trial court found that the City’s fiscal plan “represents a credible

commitment to provide comparable capital and non-capital services to the

Annexation Territory” and “is sufficiently detailed to explain Logansport’s

strategies for providing … capital and non-capital services within the time

period allotted by law ….” Appellants’ App. at 25. More specifically, the trial

court found as follows:

27. Water and sewer services have already been extended to
some areas in the Annexation Territory. The Fiscal Plan and the
evidence at the hearing are clear that Annexation Territory
landowners are not required to connect to utility service and that
utility service will not be further extended unless the further
extension is requested. Such future extensions will be pursuant
to the City’s policy for extension of storm sewer service, sewer
service, and water services within the corporate limits [as] set
forth in Logansport City Code Section[s] 50-92 and -93. That
policy is that “the cost of constructing such public works facilities
shall be the primary responsibility of the properties receiving the
benefit of such facilities.… It is not the policy of the city to
provide such public works facilities for any property or at any
location at no cost to the properties receiving the benefit from
such facilities. Sec. 50-92(b) and [-](c).

28. With respect to capital storm sewer projects, the City’s policy
is that the City does not install storm sewers except under one of
the enumerated circumstances described in Defendant’s Exhibit
I. Mr. [Michael] Shaver [who prepared the policy narrative of
the City’s fiscal plan] testified that currently, none of those sets of
circumstances exist in the annexation territory. As a result,
capital storm sewer service will be provided in the same manner

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 in which such capital service is provided within the City limits.
This is also done pursuant to City Code § § 50-92 and [-]93.

29. The City’s Ordinance 2013-28 exempting the annexation
area from City stormwater fees confirms that the City will
manage stormwater in the Annexation Territory.

30. With respect to street lights, Mr. Shaver testified that no
landowners have vocalized a desire for street lights in the
annexation area. He testified that street lights are only
anticipated to be extended as needed when development comes
to the area, which is consistent with how the written Fiscal Plan
addresses street lights. At the hearing, he further explained that if
there were some desire on the part of landowners for street lights
that would not be in connection with development, they would
be extended pursuant to the City’s existing policy described in
[City Code § § 50-92 and -93 and Ordinance 92-3].

31. Most of the Remonstrators who testified stated that they did
not want to be urbanized.

32. The Fiscal Plan commits within three years of the effective
date of annexation to extending services in the same manner in
which such capital service is provided within the corporate limits.

Id. at 24-25 (citations to exhibits and underlined emphasis omitted).

[20] The trial court also made the following conclusions:

6. This Court concludes, based upon its review of all of the
evidence, that Logansport has demonstrated that the Fiscal Plan
satisfies all of the requirements of Ind. Code § 36-4-3-13(d).
Logansport’s Fiscal Plan establishes a definite policy, and was
duly adopted by the Council, in compliance with Ind. Code § 36-
4-3-3.1. Under subsection (d), non-capital services must be
provided in a manner “equivalent in standard and scope”; capital

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 services, however, must only be supplied “in the same manner.”
Capital services need not be supplied to the annexation territory
at no cost to those requesting such services because the City does
not extend such services within the corporate limits at no cost.

7. The standard for determining whether the Fiscal Plan
commits to extend capital services to the Annexation Territory in
the same manner as those services are extended in the City is not
what the City agreed to do in prior annexations ten or even
twenty years ago. The Court looks to what the City’s current
policy is with respect to extending capital services and whether
the Fiscal Plan is consistent with that policy. The evidence
establishes that the City has a codified written policy with respect
to extension of sewer, storm sewer, water, street lights, and other
capital public works services within the City. This policy is
currently being applied in the area annexed [to the south and east
of the City] pursuant to Ordinance No. 2013-10. It was also
applied to the three properties within the corporate limits when
the City extended water and sewer service to the Northern
Heights area. The Fiscal Plan specifically cites to the City Code
Sections setting forth this policy as governing how capital
services will be extended to the Annexation Territory. There is
no inconsistency.

Id. at 31-33 (citations omitted).

[21] The Remonstrators first contend that the trial court erred in concluding that

local law requires landowners to bear the primary responsibility for the cost of

extending capital improvement services such as sewer and water mains and

Court of Appeals of Indiana | Memorandum Decision 09A05-1504-PL-170 | January 8, 2016 Page 19 of 28
street lights into (or further into) the Annexation Territory. 11 They criticize the

trial court’s reliance on City Code Sections 50-92 (“General standard of

construction of facilities”) and 50-93 (“New public works facilities construction

policy”) and assert that the court should have followed Section 50-95

(“Annexation”), which reads as follows:

(a) Before annexing contiguous territory into the city, an
assessment will be made by the board of public works and safety,
Logansport Municipal Utility, planning department and street
department determining the adequacy and status of the existing
physical amenities referred to as “public works.” Prior to
annexing territory, the city must determine that it has the
capacity to maintain existing public works to the standard in
which they were received, and the Logansport Municipal Utility
must have the capacity to extend water, sewer and electrical
services for present and projected future needs. Costs of
extending public works within individual properties or
subdivisions will be the responsibility of the property owners or
developers.

(b) The city will consider construction and/or replacement of
public works into individual properties or subdivisions in
annexed territory if petitioned as specified in section 50-94.

(c) The city and/or Logansport Municipal Utility may, at its

11
One of the Remonstrators’ proposed findings states in part, “The City did prove the requirements of
Indiana Code[] 36-4-3-13(d), proving that it had developed and adopted a written Fiscal Plan containing all
of the required information.” Appellants’ App. at 492. The City argues that this “amounts to invited error,”
in that the Remonstrators “may not request a trial court to take an action – in this case, by proposing a
finding that the requirements of Section 13(d) were met – and later claim that such action is erroneous.”
Appellees’ Br. at 28. We note, however, that the Remonstrators also submitted a proposed finding stating
that “[t]he City’s fiscal plan is inadequate as a matter of law because it does not provide for the City’s
extension of water mains and sewer mains, at City expense, into the proposed annexation area.” Appellants’
App. at 478. Consequently, we address the merits of the Remonstrators’ argument.

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 discretion, agree to participate financially in the construction
and/or replacement of some public works into individual
properties or subdivisions in the course of annexation
negotiations if it determines such participation is warranted and
financially feasible in a fiscal plan.

Defendants’ Ex. K at 410, 412. Contrary to what the Remonstrators suggest,

Section 50-95 is silent on the issue of cost allocation for extending capital

improvement services into annexed territory; it deals strictly with allocating

costs for connecting landowners to such extensions. Consequently, we are

unpersuaded by the Remonstrators’ reliance on Section 50-95 and agree with

the trial court that Sections 50-92 and 50-93 are controlling here. 12

[22] On a related note, the Remonstrators argue that the fiscal plan is inadequate

because it does not call for capital improvement services to be provided at the

same cost as in prior annexations, that is, at no cost to the landowners. Indiana

Code Section 36-4-3-13(d) states that capital improvement services must be

provided to the annexed territory “in the same manner as those services are

provided to areas within the corporate boundaries,” not at the same cost as in

prior annexations. We agree with the trial court that the City’s policy in past

annexations is irrelevant and that the City need not provide capital

12
The Remonstrators also reference City Code Section 2-2 (“Annexation procedure”), which states in
pertinent part that the utilities superintendent will “supply cost estimates of planned services to be furnished
to the territory to be annexed,” the utility service board “will supply a fiscal plan describing the methods for
financing the planned services,” and the city engineer “will report on how to pay for” additional street lights
and other infrastructure. Plaintiffs’ Ex. 1 at 8. Like Section 50-95, Section 2-2 is silent on the issue of cost
allocation for extending capital improvement services; at the very least, it does not specifically require the
City to pay the entire cost.

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 improvement services at no cost to landowners in the Annexation Territory

because the City does not do so within its corporate boundaries in accordance

with the City Code. See Ind. Code § 36-4-3-13(d)(5) (fiscal plan must show that

capital improvement services will be provided “in a manner consistent with …

local laws”).

[23] Finally, the Remonstrators contend that the fiscal plan is inadequate because

the estimated cost of providing certain capital improvement services is zero.

But that is because those services will be provided on an as-needed or as-

requested basis and, pursuant to the City Code, landowners must bear the

primary responsibility for their cost. 13 Cf. Chem. Waste Mgmt. of Ind., LLC v. City

of New Haven, 755 N.E.2d 624, 637 (Ind. Ct. App. 2001) (concluding that city

was “not required to provide a cost estimate greater than zero for capital

improvements that are not needed in the annexation area,” where city had

policy of making improvements on “as-needed” basis). In sum, the

Remonstrators have failed to establish that the trial court’s findings and

conclusions regarding the fiscal plan are clearly erroneous.

13
The Remonstrators criticize the fiscal plan for failing “to provide for stormwater drainage facilities as a
capital service.” Appellants’ Br. at 41. Before the annexation, Cass County was responsible for stormwater
drains in the Annexation Territory. At the hearing, two of the three members of the County Drainage Board
opined that the drains would become the City’s responsibility after annexation, but both acknowledged that
other options were possible, including the County retaining control. Tr. at 345, 352. And Michael Shaver,
who prepared the fiscal plan, expressed his understanding that the County would retain control over
stormwater drains. Id. at 188. In light of the foregoing, we cannot conclude that the fiscal plan is fatally
flawed in this respect.

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 Section 5 – The trial court did not clearly err in concluding
that the Remonstrators failed to establish that the annexation
will have a significant financial impact on residents or
landowners.
[24] Indiana Code Section 36-4-3-13(e) reads as follows:

At the [remonstrance] hearing, the court shall do the following:

(1) Consider evidence on the conditions listed in
subdivision (2).

(2) Order a proposed annexation not to take place if the
court finds that all of the conditions set forth in clauses (A)
through (D) and, if applicable, clause (E) exist in the
territory proposed to be annexed:

(A) The following services are adequately furnished
by a provider other than the municipality seeking
the annexation:

(i) Police and fire protection.

(ii) Street and road maintenance.

(B) The annexation will have a significant financial
impact on the residents or owners of land.

(C) The annexation is not in the best interests of the
owners of land in the territory proposed to be
annexed as set forth in subsection (f).

(D) One (1) of the following opposes the
annexation:

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 (i) At least sixty-five percent (65%) of the
owners of land in the territory proposed to be
annexed.

(ii) The owners of more than seventy-five
percent (75%) in assessed valuation of the
land in the territory proposed to be annexed.

Evidence of opposition may be expressed by any
owner of land in the territory proposed to be
annexed.

[25] The trial court found that the parties had stipulated that police, fire protection,

street, and road maintenance services are adequately furnished to the

Annexation Territory by a provider other than the City. The trial court also

made the following relevant findings:

36. Landowners in the Annexation Territory on City water and
sewers currently pay a 25% surcharge for service outside of City
limits, which will be eliminated for those properties upon
annexation. Landowners in the Annexation Territory connected
to City electric utilities pay an additional facilities charge for
service outside of the City limits, which will also be eliminated
for those properties upon annexation.

37. Trash removal service will be available to residential
properties in the Annexation Territory after annexation at a
savings compared to what those landowners would currently be
required to pay for those same services.

38. Logansport offered a financial impact analysis prepared by
Reedy Financial Group. The City’s witness Andrew Lanam, a
Manager with Reedy Financial Group, helped to prepare the
report. He testified that the report showed that only one property

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 in the Annexation Territory (owned by Pasquale Trucking
Company, Inc.) is projected to see an annual property tax
increase of greater than $1,000 per year and this is a commercial
property. No one testified on behalf of this owner regarding
whether this impact would be significant.

39. After giving effect to offsets for lower utility bills and free
residential trash service, as applicable, 106 parcels in the
Annexation Territory are projected to see either no increase in
cost or a net reduction in total cost as a result of annexation.

40. After factoring in the cost decreases for utility service and
residential trash service, as applicable, only one property in the
Annexation Territory (Pasquale Trucking Company) is projected
to see an annual net increase of greater than $1,000 as a result of
annexation and only one other property is projected to see an
annual net increase of greater than $500. One of the joint owners
of the latter property (Douglas Weaver) is the only landowner
who testified in this case who is projected to experience a net
annual increase in property taxes as a result of the annexation.

41. Nearly all of the parcels in the Annexation Territory that are
projected to see a net increase as a result of annexation are
estimated to see an increase of less than $1 per day.

….

43. The Annexation Ordinance as amended exempts property
which is classified for zoning purposes as agricultural from the
municipal tax rate for so long as the property remains zoned
agricultural pursuant to Ind. Code § 36-4-3-4.1 (the “ag
exemption”).

….

45. The Remonstrators attempted to show that the annexation
would have an adverse financial impact as a result of the

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 “inevitability” of failure of septic systems and the costs to
connect to City sewer service. It was confirmed at the hearing
that the City’s Fiscal Plan provides that landowners can continue
to operate their septic tanks, including repairing or replacing as
necessary, so long as the County Health Department will allow
the repair or replacement. Sue Norris, a former environmental
health specialist for the Cass County Health Department,
testified that in her experience the County Health Department
does not deny a permit to repair or replace a septic system based
upon the availability of a sewer.

….

47. The Court does not find the annexation will have a
significant financial impact on the residents or owners of land in
the Annexation Territory.

48. Of the landowners who testified, several of them stated they
did not want to give up their rural lifestyle.

49. The City has adopted a number of ordinances to enable the
property owners in the Annexation Territory to continue their
“rural” lifestyle, including: (1) allowing the raising of livestock in
the Annexation Territory; (2) allowing the discharge of firearms
in the Annexation Territory (subject to restrictions imposed by
state law); (3) allowing the use of fertilizers, herbicides, chemicals
and/or compounds commonly used for agriculture; and (4)
allowing burning of fence rows and other vegetation and grilling
food or burning firewood using campfires or outdoor fireplaces.

50. The City has also adopted Ordinance 2013-28, As Amended,
to exempt property in the Annexation Territory from storm water
rates until a cost of service study is conducted and a new storm
water rate ordinance is adopted. That ordinance specifies that
property used for agricultural purposes anywhere in the City
limits will be assigned a multiple of zero (0) under the stormwater
rate structure established in Ordinance No. 2012-18, meaning

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 that agricultural property does not pay a stormwater rate.[ 14]

51. The Court does not find that 65% of the property owners or
the owners of 75% of the assessed value in the Annexation
Territory continued to be opposed to annexation at the
hearing.[ 15]

52. Annexation will not be in the best interests of landowners in
the Annexation Territory.

Appellants’ App. at 26-29 (citations to exhibits omitted).

[26] The Remonstrators do not challenge any specific findings regarding the

annexation’s financial impact. They assert that Cass County Deputy Auditor

Candy Heath’s “spot check of the Remonstrators’ property tax increases, as a

result of annexation, ranged from 43% to 100%,” Appellants’ Br. at 43, but this

disregards the impact of the ag exemption and the elimination of utility

surcharges and fails to actually prove a significant financial impact. The

Remonstrators raise concerns about being forced to connect to sewer systems

after their septic systems fail, but these were addressed to the trial court’s

14
The Remonstrators claim that the City has no authority to enact such an exemption. The City points out
that under Indiana Code Section 8-1.5-5-7(e), it may exercise “reasonable discretion” in “adopting different
schedules of fees or making classifications in schedules of fees” based on whether “property is used primarily
for residential, commercial, or agricultural purposes.” The City also notes that “there was no challenge filed
to the ordinance granting the stormwater exemption and so it is final.” Appellees’ Br. at 38 (citing Tr. at
420).
15
Because the Remonstrators had the burden of proof as to all four relevant subparagraphs of Indiana Code
Section 36-4-3-13(e)(2), we need not address their argument that the trial court erred in concluding that they
had failed to establish that at least sixty-five percent of the landowners in the Annexation Territory oppose
the annexation. We note, however, that each remonstrance petition states that the petitioner agrees that it
“shall remain binding and valid throughout the duration of any legal proceedings challenging” the
Ordinance. See, e.g., Appellants’ App. at 64.

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 satisfaction. See Finding 45. The Remonstrators also claim that “[t]he future

cost of extension of water and sewer mains will cost millions of dollars[,]” id.,

but the mains will be extended only on an as-needed or as-requested basis, per

the landowners’ specific request. See Tr. at 172 (testimony of Michael Shaver:

“[T[he [fiscal] plan says exactly what the people asked for it to say which was

that we won’t require them to connect and we won’t extend the services unless

they request the services.”). Once again, the Remonstrators have failed to

establish that the trial court’s findings and conclusions are clearly erroneous.

Conclusion
[27] We agree with the trial court that the City met its burden as to subsections (c)

and (d) of Indiana Code Section 36-4-3-13 and that the Remonstrators failed to

meet their burden as to subsection (e). Therefore, we affirm the trial court’s

judgment.

[28] Affirmed.

Vaidik, C.J., and Bailey, J., concur.

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