Indiana Sugars, Inc. v. State Board of Tax Commissioners

FISHER, Judge.

Indiana Sugars, Inc. (Sugars) appeals a final decision of the State Board of Tax Commissioners (State Board) denying it an Enterprise Zone Business Personal Property Tax Credit (EZ tax credit) for the March 1, 1993 assessment date. The State Board argues that placing an EZ-1 tax credit application in the First Class U.S. Mail does not constitute “filing” the application. Further, the State Board argues that even if mailing does constitute filing, there is not sufficient evidence that Sugars mailed its application on time. Sugars claims it filed the form via First Class U.S. Mail…