Legal Opinion
Loveless Construction Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided June 15, 1998No. 49T10-9701-TA-00065PublishedCited by 24 opinions
1Opinion of the Court
FISHER, Judge.
Loveless Construction Co. (Loveless) appeals a final determination of the State Board of Tax Commissioners (State Board) assessing an office building it owns as of March 1, 1994. The sole issue to be decided is whether the State Board erred in assigning a 5% obsolescence factor to the property.
FACTS AND PROCEDURAL HISTORY
Loveless owns an office building in New Castle, Indiana. Loveless leases office space in that building to various tenants. In 1994, Loveless filed a Form 130 Petition for Review of Assessment with the Henry County Board of Review (BOR). The BOR declined to…
2Cases cited8 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Scheid v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Zakutansky v. State Board of Tax CommissionersIndiana Tax Court · 1998
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Dodge v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
19 more not listed; retrieve them via the Exa API.