National Briquette Corp. v. State, Board of Tax Commissioners

HOFFMAN, Judge.

Appellant-plaintiff - National - Briquette Corporation (Taxpayer) appeals the decision of the trial court affirming the final determination of appellee-defendant State Board of Tax Commissioners (Board) regarding an assessment of business personal property. 1

The facts relevant to the appeal disclose that Taxpayer manufactures a "briquette" used in the steel-making process. One of the minerals necessary to make the briquettes, fluorspar, comes from mines in various countries. During the relevant time period, Taxpayer, working through North American Minerals Corporation, a…