State Board of Tax Commissioners v. Mixmill Manufacturing Co.

ON PETITION FOR INTERLOCUTORY APPEAL

BOEHM, Justice.

This is an interlocutory appeal from a ruling of the Tax Court. The taxpayer filed a Petition for Review of Assessment seeking to challenge its property tax assessment. The issue presented is whether the Tax Court has jurisdiction even though the County Board of Review failed to act on the petition and the State Board of Tax Commissioners never received it. We reverse the Indiana Tax Court’s finding that it had jurisdiction over the appeal, but conclude that a court of general jurisdiction could entertain a mandamus action to compel the…