Legal Opinion
Whetzel v. Department of Local Government Finance
Indiana Tax Court
Decided January 17, 2002No. 39T10-0008-SC-96PublishedCited by 16 opinions
1Opinion of the CourtFisher, J.
Bradley J. Whetzel appeals the State Board of Tax Commissioners' (State Board) final determination that it did not have the authority to hear or decide whether Whetzel owed a penalty for the late payment of his property taxes for the 1996 tax year. Whetzel presents the following issues for this Court's review on appeal, which the Court restates as:
I. whether the State Board made a final determination as required for this Court to have subject matter jurisdiction over Whetzel's appeal; and
II. whether the State Board was statutorily empowered to determine whether the County properly assessed…
2Cases cited13 opinions
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Snyder v. Indiana Department of State RevenueIndiana Tax Court · 2000
- City of Evansville v. ZirkelbachIndiana Court of Appeals · 1996
- State Board of Tax Commissioners v. Mixmill Manufacturing Co.Indiana Supreme Court · 1999
- Matonovich v. State Board of Tax CommissionersIndiana Tax Court · 1999
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
- Yorktown Homes South, Inc. v. Joseph P. O'Connor, Marion County AssessorIndiana Tax Court · 2015
- BP Products North America Inc. v. Department of Local Government FinanceIndiana Tax Court · 2002
- Caterpillar, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2013
- Idris v. Marion County AssessorIndiana Tax Court · 2011
11 more not listed; retrieve them via the Exa API.