Thousand Trails, Inc. v. State Board of Tax Commissioners

Thousand Trails, Inc. (Thousand Trails) appeals the final determination of the State Board of Tax Commissioners (State Board) that denied Thousand Trails Form 133 Petitions for the 1992 and 1998 tax years. Thousand Trails also appeals the final determination of the State Board on its Form 131 Petition for the 1992 tax year. The issues before the Court are:

I. Whether the Court has jurisdiction over Thousand Trails' appeal of its 131 Petition for 1992;

II. Whether Thousand Trails is entitled to a land reclassification, kit adjustment, and application of a thirty-year depreciation table to its…