Legal Opinion

Indianapolis Historic Partners v. State Board of Tax Commissioners

Indiana Tax Court

Decided April 23, 1998No. 49T10-9506-TA-00051, 49T10-9506-TA-00052PublishedCited by 16 opinions

1Opinion of the Court

FISHER, Judge.

Indianapolis Historic Partners (IHP) appeals the final determination of the State Board of Tax Commissioners (State Board) assessing its property as of the March 1, 1989 assessment date. IHP presents two issues, one of which the Court finds disposi-tive:

Whether the State Board must value IHP’s land pursuant to that part of the Marion County Land Valuation Order (Land Order) establishing values for apartment land.

Finding that IHP’s assessment is contrary to law, the Court; REMANDS this case to the State Board for further consideration.

FACTS

IHP owns a three-story, twenty-four unit…

2Cases cited26 opinions

  1. United States v. JanisSupreme Court of the United States · 1976
  2. Boehm v. Town of St. JohnIndiana Supreme Court · 1996
  3. Bright v. McCulloughIndiana Supreme Court · 1866
  4. State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
  5. Indiana Department of State Revenue v. Horizon BancorpIndiana Supreme Court · 1994

21 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
  2. Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
  3. Ballard v. StateIndiana Court of Appeals · 1999
  4. Maxwell v. StateIndiana Court of Appeals · 2000
  5. Dana Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998

11 more not listed; retrieve them via the Exa API.

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