On December 20, 2002, Rhea Huddleston filed a Petition for Declaratory Order regarding a vote that occurred in Wappello County that was intended to change the use of the revenues received from the jurisdiction's local option sales and services tax and to extend the duration of the tax. Upon review of the Petition, the department issued a Refusal to Issue a Declaratory Order based on department rule 701 7.56(9). The reason for the department's refusal to issue the requested Declaratory Order is based on the following:
1. The question presented by the Petitioner would be more properly resolved in a different type of proceeding. In this case, the situation is very factual and various additional items of information should be presented and considered regarding both sides of the issue. A Declaratory Order is not the proper process for this type of factual matter. See 7.56(9)"a"(5)
2. The facts or questions presented in the petition are unclear, overbroad, insufficient, or inappropriate as a basis to issue an Order. In the present case, additional facts are necessary before a determination can be made. Consequently, the facts presented were insufficient and the question presented was inappropriate for a Declaratory Order. See 7.56(9)"a"(6)
3. The requested Declaratory Order would determine the legal rights, duties, or responsibilities of persons who have not joined the Petition, intervened in the process or filed a similar petition. In the present case, numerous groups would be affected by a determination of the issue presented and yet many of these individuals and groups were not parties to the process and, therefore, would not be bound by a determination in a Declaratory Order.
Posted February 12, 2003