Legal Opinion
State Board of Tax Commissioners v. Two Market Square Associates Ltd. Partnership
Indiana Supreme Court
Decided May 12, 1997No. 49S10-9603-TA-227PublishedCited by 18 opinions
1Opinion of the Court
ON PETITION FOR REVIEW
SULLIVAN, Justice.
We hold that under the regulatory scheme for assessing property values promulgated by the State Board of Tax Commissioners during 1989 and 1990, paved parking areas may be assessed either as “primary” or “secondary” industrial/eommereial land.
Background,
Two Market Square Associates Limited Partnership, Duke Realty Investments, Inc., The Equitable Life Assurance Society of the United States, and W.R.C. Properties, Inc. (the “Taxpayers”), owned parcels of land and improvements on that land in the Park 100 Industrial Complex located in Pike Township,…
2Cases cited7 opinions
- Boehm v. Town of St. JohnIndiana Supreme Court · 1996
- Indiana Department of Public Welfare v. PayneIndiana Supreme Court · 1993
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Indiana Department of State Revenue v. Bulkmatic Transport Co.Indiana Supreme Court · 1995
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Osolo Township v. Elkhart Maple Lane Associates L.P.Indiana Tax Court · 2003
- Barth, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- White Swan Realty v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Lake County Trust Co. No. 1163 v. State Board of Tax CommissionersIndiana Tax Court · 1998
13 more not listed; retrieve them via the Exa API.