Legal Opinion
Dep't of Local Gov't Fin. v. Commonwealth Edison Co. of Ind.
Indiana Supreme Court
Decided January 13, 2005No. 49S10-0307-TA-293PublishedCited by 9 opinions
1Opinion of the Court
ON PETITION FOR REVIEW
SULLIVAN, Justice.
An electric utility requested that State property tax authorities provide it with property tax relief with respect to certain of its property in Lake County on grounds that residential property owners in the County paid less than Indiana property tax law required. As evidence, the utility relied on studies that showed that the assessed valuation of residential property in the County was well below its fair market value. Indiana property tax law in effect at the time-now significantly reformed-provided that property was to be assessed based on its "true…
2Cases cited13 opinions
- Boehm v. Town of St. JohnIndiana Supreme Court · 1996
- Equicor Development, Inc. v. Westfield-Washington Township Plan CommissionIndiana Supreme Court · 2001
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
- Bielski v. ZornIndiana Tax Court · 1994
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State Ex Rel. Attorney General v. Lake Superior CourtIndiana Supreme Court · 2005
- Lake County Property Tax Assessment Board of Appeals v. BP Amoco Corp.Indiana Supreme Court · 2005
- In Re Majestic Star Casino, LLCUnited States Bankruptcy Court, D. Delaware · 2011
- Town of Newburgh v. Town of ChandlerIndiana Court of Appeals · 2013
- BP Products North America Inc. v. MatonovichIndiana Tax Court · 2006
4 more not listed; retrieve them via the Exa API.