Legal Opinion
Stokely-Van Camp, Inc. v. State Board of Tax Commissioners
Indiana Court of Appeals
Decided September 12, 1979No. 1-1078A275PublishedCited by 3 opinions
1Opinion of the CourtRobertson, J.
The State Board of Tax Commissioners (Board), apparently on its own motion and under statutory authority of Ind. Code *926-1.1-14-10, reviewed the business personal property assessment of Stokely-Van Camp, Inc. (Stokely) in various counties in the State. At issue was whether Stokely could take a statutory tax advantage in the form of a 1/12 valuation instead of a 1/3 valuation as a first pro-cesser of perishable horticultural products under IC 6-1.1-3-13. Also at issue was whether Stokely could avoid paying taxes on part of the value of their truck fleet on the theory that the fleet is used…
2Cases cited7 opinions
- Carlton v. Board of Zoning AppealsIndiana Supreme Court · 1969
- Department of Financial Institutions v. State BankIndiana Supreme Court · 1969
- Yunker v. Porter County Sheriff's Merit BoardIndiana Court of Appeals · 1978
- Hawley v. South Bend, Indiana Department of RedevelopmentIndiana Supreme Court · 1978
- Indiana State Board of Tax Commissioners v. Holthouse Realty Corp.Indiana Court of Appeals · 1976
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- State Board of Tax Commissioners v. South Shore MarinaIndiana Court of Appeals · 1981
- State ex rel. Newton v. Board of School Trustees of the Metropolitan School District of Wabash CountyIndiana Court of Appeals · 1980
- State Ex Rel. Newton v. BD. OF SCH. TRUSTEE, ETC.Indiana Court of Appeals · 1980