Hi-Temp, Inc. of Decatur County v. State Board of Tax Commissioners

FISHER, Judge.

Hi-Temp, Inc. of Decatur County, Indiana, (Hi-Temp), appeals the final determination of the State Board of Tax Commissioners, (the State Board), entitling Hi-Temp to an economic revitalization area (ERA) deduction of $0 for the March 1, 1993, assessment.

ISSUE

One issue is before the court: whether the State Board’s January 4, 1994, final determination entitling Hi-Temp to an ERA deduction of $0 for the March 1, 1993, assessment was arbitrary, capricious, an abuse of discretion, unsupported by substantial evidence, or in excess of statutory authority.

FACTS AND PROCEDURAL HISTORY

Hi-…