Coachmen Vans v. State Board of Tax Commissioners

FISHER, Judge.

Petitioners Coachmen Vans, Coachmen Industries, Inc., Clarion Motors, and Shasta Industries (the Taxpayers), appeal a final determination by the Respondent, the State Board of Tax Commissioners (the State Board), valuing their personal property for the 1992 assessment. On April 4, 1994, the Taxpayers filed with this court a motion for summary judgment pursuant to Ind.Trial Rule 56. In its response to the Taxpayers' motion for summary judgment, the State Board itself moved for summary judgment on the basis that the court lacked subject matter jurisdiction to hear the Taxpayers'…