Legal Opinion
Bailey Seed Farms, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 17, 1989No. 38T05-8807-TA-00040PublishedCited by 22 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF CASE
Petitioner, Bailey Seed Farms, Inc., appeals a final determination by Respondent, State Board of Tax Commissioners, pertaining to liability for property tax on inventory in Bailey's possession on March 1, 1987.
FACTS AND EVIDENCE
Bailey filed a Business Property Tax Return on or about June 15, 1987. On an attached Form 108-N, Bailey claimed that certain seeds in its possession were owned by Stine Seed Farm, Inc. A hearing was held to review the property tax return and attendant claims. The hearing officer requested additional documentation to support the return as…
2Cases cited8 opinions
- City of Evansville v. Southern Indiana Gas & Electric Co.Indiana Court of Appeals · 1976
- Uhlir v. RitzIndiana Supreme Court · 1970
- State Board of Tax Commissioners v. South Shore MarinaIndiana Court of Appeals · 1981
- Porter's South Shore Cleaners, Inc. v. StateIndiana Tax Court · 1987
- Empire Gas of Rochester, Inc. v. StateIndiana Court of Appeals · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- King Industrial Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
17 more not listed; retrieve them via the Exa API.