Legal Opinion
Lake County Property Tax Assessment Board of Appeals v. BP Amoco Corp.
Indiana Supreme Court
Decided January 13, 2005No. 49S10-0309-TA-400PublishedCited by 9 opinions
1Opinion of the Court
ON PETITION FOR REVIEW.
SULLIVAN, Justice.
In May 1999, an industrial concern filed property tax appeals claiming that the taxes on its Lake County personal property covering the five-year period from 1995 through 1999 were "illegal as a matter of law." The taxpayer's specific claim was that the county had "systematically under-assessed property in Lake County to [its] detriment." Indiana law in effect at the time permitted challenges to assessments on this basis but required them to be made only to the current year's assessment, not prior years'. As such, the local and state property tax…
2Cases cited7 opinions
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
- Zakutansky v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Vonnegut v. State Board of Tax CommissionersIndiana Tax Court · 1996
- Dep't of Local Gov't Fin. v. Commonwealth Edison Co. of Ind.Indiana Supreme Court · 2005
- U.S. Steel Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State Ex Rel. Attorney General v. Lake Superior CourtIndiana Supreme Court · 2005
- Dep't of Local Gov't Fin. v. Commonwealth Edison Co. of Ind.Indiana Supreme Court · 2005
- Will's Far-Go Coach Sales v. NusbaumIndiana Tax Court · 2006
- Muir Woods, Inc. v. Joseph P. O'Connor, Assessor of Marion CountyIndiana Tax Court · 2015
- LOCAL GOV. FIN. v. Commonwealth EdisonIndiana Supreme Court · 2005
4 more not listed; retrieve them via the Exa API.