Legal Opinion
Freudenberg-NOK General Partnership v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 13, 1999No. 49T10-9704-TA-00146PublishedCited by 35 opinions
1Opinion of the CourtFisher, J.
Freudenberg-NOK General Partnership (NOK) appeals the final determination of the State Board of Tax Commissioners (State Board) fixing the assessed value of its property as of March 1,1992. NOK presents two issues for this Court’s consideration:
I. Whether the State Board abused its discretion by failing to review additional errors that were raised by NOK at hearing-on remand but not raised by taxpayer in its Form 131 Petition or in its complaint to this Court.
II. Whether the State Board’s final determination with respect to obsolescence depreciation lacked substantial evidentiary support.
FACTS…
2Cases cited17 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Sangralea Boys Fund, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Loveless Construction Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
12 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Whetzel v. Department of Local Government FinanceIndiana Tax Court · 2002
- Damon Corp. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2000
- Grant County Assessor v. Kerasotes Showplace Theatres, LLCIndiana Tax Court · 2011
30 more not listed; retrieve them via the Exa API.