Legal Opinion
Indiana Model Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 25, 1994No. 49T10-9401-TA-00004 to 49T10-9401-TA-00006PublishedCited by 5 opinions
1Opinion of the Court
FISHER, Judge.
The Respondent, the State Board of Tax Commissioners (the State Board), moves to dismiss the original tax appeals of the Petitioners, Indiana Model Co., Goshen Cushion, and Precision Plastics (the Taxpayers), pursuant to TR. 12(B)(1). Specifically, the State Board asserts that the Taxpayers have not met the statutory requirements necessary to invoke this court's jurisdiction to hear appeals of State Board final determinations.
FACTS AND PROCEDURAL HISTORY
On November 19, 1998, the State Board issued and mailed its final determinations for the 1989, 1990, 1991, and 1992 assessments…
2Cases cited8 opinions
- Augustine v. First Fed. Sav. & L. Ass'n of GaryIndiana Supreme Court · 1979
- State v. BridenhagerIndiana Supreme Court · 1972
- Lincoln v. BD. OF COM'RS OF TIPPECANOE CTY.Indiana Court of Appeals · 1987
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- State Board of Tax Commissioners v. Lesea Broadcasting Corp.Indiana Supreme Court · 1987
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Marion County Auditor v. State of IndianaIndiana Tax Court · 2015
- Holsapple v. Monroe County AssessorIndiana Tax Court · 2010
- Idris v. Marion County AssessorIndiana Tax Court · 2011
- Coachmen Vans v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Dziacko v. State Board of Tax CommissionersIndiana Tax Court · 1995