Legal Opinion
St. Joseph County v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 13, 1997No. 71T10-9703-TA-00139Published
1Opinion of the Court
FISHER, Judge.
St. Joseph County, Indiana (County) appeals a final decision of the State Board of Tax Commissioners (State Board) requiring it to proceed with petition-remonstrance procedures before continuing with its project to construct a new jail. See Ind.Code Ann. § 6-1.1-20-3.2 (West Supp.1996). The parties do not dispute the facts of the ease and both parties have filed motions for summary judgment. The County argues that the jail project is not a “controlled project” as defined by Ind.Code Ann. § 6-1.1-20-1.1 (West Supp.1996), and is therefore not subject to petition-remonstrance…
2Cases cited6 opinions
- Rufo v. Inmates of Suffolk County JailSupreme Court of the United States · 1992
- Pope v. United StatesSupreme Court of the United States · 1944
- Roehl Transport, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Bender v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Boshart v. State Board of Tax CommissionersIndiana Tax Court · 1996
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