Legal Opinion
Western Select Properties, L.P. v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 9, 1994No. 49T10-9212-TA-00106PublishedCited by 24 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Western Select Properties, L.P. (Western Select), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), valuing its property improvements for the 1989 assessment.
ISSUES
I. Whether the State Board erred in refusing to allow obsolescence adjustments on Buildings 50 and 60.
II. Whether the State Board's award of an obsolescence adjustment on Building 20 is based on ascertainable standards.
III. Whether the State Board assessed Western Select's facility consistently with similar property of the same classification.
FACT…
2Cases cited17 opinions
- Johnson County Farm Bureau Cooperative Ass'n v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Bielski v. ZornIndiana Tax Court · 1994
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
12 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- King Industrial Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
19 more not listed; retrieve them via the Exa API.