Legal Opinion
Wirth v. State Board of Tax Commissioners
Indiana Tax Court
Decided May 4, 1993No. 49T10-9204-TA-00021PublishedCited by 40 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Gary G. Wirth, appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing a parcel of Wirth's Bartholomew county commercial property for the March 1, 1989, assessment.
ISSUES
Wirth raises the following restated issues for review:
I. Whether the State Board properly refused to rely on reassessment bulletin RO-88 in assessing Wirth's property.
II. Whether the State Board abused its discretion by valuing the property at $160 per front foot.
III. Whether the State Board abused its discretion in denying an influence…
2Cases cited21 opinions
- Blair v. Washington State UniversityWashington Supreme Court · 1987
- Martinez-Villareal v. ArizonaSupreme Court of the United States · 1989
- Games v. StateIndiana Supreme Court · 1989
- Rules Regulating the Florida BarSupreme Court of Florida · 1986
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
16 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Herb v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Joyce Sportswear Co. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
35 more not listed; retrieve them via the Exa API.