Legal Opinion
O'Neal Steel v. Vanderburgh County Property Tax Assessment Board of Appeals
Indiana Tax Court
Decided July 10, 2003No. 49T10-0204-TA-42PublishedCited by 1 opinion
1Opinion of the CourtFisher, J.
O’Neal Steel (O’Neal) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) dismissing its Petitions for Correction of Error (133 Petitions) for the 1996-1998 tax years (years at issue). The issue is whether the Indiana Board erred in dismissing those petitions. For the following reasons, the Court AFFIRMS the Indiana Board’s final determination.
FACTS AND PROCEDURAL HISTORY
O’Neal owns a commercial improvement in Center Township, Vanderburgh County, Indiana. For the years at issue, the improvement was assessed using the General Commercial Industrial (GCI) pricing…
2Cases cited5 opinions
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- Wittenberg Lutheran Village Endowment Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Bender v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Hamstra Builders, Inc. v. Department of Local Government FinanceIndiana Tax Court · 2003
- U.S. Steel Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
3Cited by1 opinion
- Southworth v. Grant County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003