State Board of Tax Commissioners v. Oliverius

Dissenting Opinion

Hoffman, C.J.

I concur in that part of the majority opinion which holds that the motion to vacate the judgment of the Porter Superior Court for lack of subject-matter jurisdiction should be overruled.

However, I dissent from the remainder of the opinion for the reason that a final administrative hearing by the State Tax Board is not a denial of due process under the circumstances specified in the majority opinion.

The question is whether it is contrary to law for the State Tax Board to admit evidence not adduced in a hearing, thus denying objectors and petitioners the…