Legal Opinion
Washington Township Assessor, Allen County Assessor, and Allen County Property Tax Assessment Board of Appeals v. Verizon Data Services, Inc.
Indiana Tax Court
Decided October 30, 2015No. 49T10-1102-TA-13PublishedCited by 3 opinions
1Opinion of the CourtWentworth, J.
The Washington Township Assessor, the Allen County Assessor, and the Allen County Property Tax Assessment Board of Appeals (collectively Allen County) claim that the Indiana Board of Tax Review erred in granting summary judgment to Verizon Data Services, Inc. because the Allen County Property Tax Assessment Board of Appeals (PTABOA) failed to issue its final determination within the statutorily prescribed period. Upon review, the Court finds that the Indiana Board did not err. 1
FACTS AND PROCEDURAL HISTORY
On May 15, 2005, Verizon filed its Business Tangible Personal Property Return with the…
2Cases cited14 opinions
- LTV Steel Co. v. GriffinIndiana Supreme Court · 2000
- State Board of Tax Commissioners v. Ispat Inland, Inc.Indiana Supreme Court · 2003
- Indianapolis Convention & Visitors Ass'n v. Indianapolis Newspapers, Inc.Indiana Supreme Court · 1991
- Lafayette Car Wash, Inc. v. BoesIndiana Supreme Court · 1972
- Hubler Realty Co. v. Hendricks County AssessorIndiana Tax Court · 2010
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Allen County Assessor v. Verizon Data Services, Inc.Indiana Tax Court · 2015
- Joseph S. Rechlicz v. Pricepoint Builders, LLCIndiana Court of Appeals · 2026
- Kosciusko County Assessor v. Dalton CorporationIndiana Tax Court · 2020