Legal Opinion
Centrium Group v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 17, 1992No. 02T10-9103-TA-00010PublishedCited by 14 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, The Centrium Group (Centrium), appeals the final determination of the Respondent State Board of Tax Commissioners (the State Board) denying Cen-trium's request for a refund of penalties assessed under IND.CODE 6-1.1-87-10 for delinquent real property taxes.
ISSUE
Whether the penalty was properly assessed against Centrium?
FACTS
On June 6, 1983, Centrium, an Indiana general partnership, entered into a "Ground Lease and Agreement to Purchase Real Estate" (the Agreement) with Associated Dry Goods Corporation (Associated) and Ayres Realty Corporation (Ayres). Under the…
2Cases cited7 opinions
- Elizondo v. ReadIndiana Supreme Court · 1992
- Holland v. KingIndiana Court of Appeals · 1986
- Rogers v. State Board of Tax CommissionersIndiana Tax Court · 1991
- Smith v. BreedingIndiana Court of Appeals · 1992
- Clark v. JonesIndiana Court of Appeals · 1988
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bielski v. ZornIndiana Tax Court · 1994
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Schmidt v. LangelColorado Court of Appeals · 1993
- Mahan v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Reams v. State Board of Tax CommissionersIndiana Tax Court · 1993
9 more not listed; retrieve them via the Exa API.