Legal Opinion
Barth, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 22, 1998No. Cause 49T10-9701-TA-00086PublishedCited by 24 opinions
1Opinion of the Court
FISHER, Judge.
Barth, Inc. (Barth) appeals final assessment determinations of the State Board of Tax Commissioners (State Board) fixing the assessed value of property Barth owns for the 1989, 1990, and 1991 tax years. Barth raises three issues in this original tax appeal. Barth contends that the base rate calculations of the buildings located on the property are incorrect, that the buildings were entitled to a kit adjustment as of March 1, 1991, 1 and that two of the buildings should have been depreciated according to a 30-year life expectancy table instead of a 40-year life expectancy table.
FA…
2Cases cited23 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- Herb v. State Board of Tax CommissionersIndiana Tax Court · 1995
- King Industrial Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
18 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Dodge v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Pedcor Investments-1990-XIII, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1999
- White Swan Realty v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Damon Corp. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2000
19 more not listed; retrieve them via the Exa API.