Legal Opinion

Castello v. State Board of Tax Commissioners

Indiana Tax Court

Decided August 15, 1994No. 49T10-9206-TA-00045PublishedCited by 11 opinions

1Opinion of the Court

FISHER, Judge.

The Petitioners, Donald E. Castello and Vernon Atwater (collectively the Taxpayers), appeal the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), valuing the improvements on their Elkhart County commercial property for the March 1, 1989 assessment.

ISSUE

Whether the State Board abused its discretion in reassessing the property.

FACTS

The Taxpayers own commercial property in Elkhart, Indiana. The property consists of four buildings 1 used for manufacturing and storage and the land upon which the buildings are located. The property was…

2Cases cited16 opinions

  1. Morrissey v. BrewerSupreme Court of the United States · 1972
  2. Goldberg v. KellySupreme Court of the United States · 1970
  3. Public Service Commission v. Indiana Bell Telephone Co.Indiana Supreme Court · 1955
  4. Bielski v. ZornIndiana Tax Court · 1994
  5. Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993

11 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
  2. Joyce Sportswear Co. v. State Board of Tax CommissionersIndiana Tax Court · 1997
  3. Loveless Construction Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
  4. Heart City Chrysler v. State Board of Tax CommissionersIndiana Tax Court · 1999
  5. Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000

6 more not listed; retrieve them via the Exa API.

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