CDI, Inc. v. State Board of Tax Commissioners

Petitioner CDI, Inc. (CDI) appeals the final determination of the State Board of Tax Commissioners (State Board) denying CDI’s request to lower the assessed value of its warehouse for the 1991 assessment year. In this original tax appeal, CDI presents the following issues for the Court’s review:

I. Whether the State Board exceeded its legislative authority in conducting a hearing in this matter without having issued a letter of appointment to its hearing officer;

II. Whether the State Board improperly denied CDI’s warehouse grading and kit building adjustments; and

III. Whether the State Board…