Legal Opinion
Walker Manufacturing Co. Ex Rel. Conner v. Department of Local Government Finance
Indiana Tax Court
Decided July 11, 2002No. 49T10-9701-TA-00006PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Walker Manufacturing by Thomas E. Conner, Robert L. Porter, and CWB LTD Partnership III (Walker) appeals the final determinations of the State Board of Tax Commissioners (State Board) of Walker's 133 Petitions for the 1990-91 tax years and its 181 Petitions for the 1992 tax year assessing Walker's land and improvements. The Court restates the issues as:
I. Whether the Court has subject matter jurisdiction over Walker's 133 Petitions; and
Whether Walker presented a pri-ma facie case that its land and improvements for the 1992 tax year should be reduced because its land was improperly classified…
2Cases cited10 opinions
- Goudy v. StateIndiana Supreme Court · 1997
- Automobile Sales Co. v. JohnsonTennessee Supreme Court · 1938
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- Lakeview Village, Inc. v. BOARD OF JOHNSON CTY. COMM'RSSupreme Court of Kansas · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Clark v. Department of Local Government FinanceIndiana Tax Court · 2002
- U.S. Steel Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Will's Far-Go Coach Sales v. NusbaumIndiana Tax Court · 2006
- Steckley v. Department of Local Government FinanceIndiana Tax Court · 2002
- Beta Steel Corp. v. Department of Local Government FinanceIndiana Tax Court · 2002
1 more not listed; retrieve them via the Exa API.