Legal Opinion
Lake County Assessor v. Amoco Sulfur Recovery Corp.
Indiana Tax Court
Decided July 14, 2010No. 49T10-0909-TA-58PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
The Lake County Assessor (Assessor) appeals the Indiana Board of Tax Review's (Indiana Board) final determinations concluding that its 2004, 2005, and 2006 personal property assessments of Amoco Sulfur Recovery Corp., n/k/a BP Products North America, Inc. and BP Products North America, Inc. (collectively, "BP") were untimely under Indiana Code § 6-1.1-16-1. Because the pleadings, orders, and other materials in this case have been filed under seal, see generally Indiana Administrative Rule 9, this Court's opinion will provide only that information necessary for the reader to understand its…
2Cases cited12 opinions
- Williams v. TharpIndiana Supreme Court · 2009
- Rosi v. Business Furniture Corp.Indiana Supreme Court · 1993
- Gaboury v. Ireland Road Grace Brethren, Inc.Indiana Supreme Court · 1983
- Northern Indiana Public Service Co. v. United States Steel Corp.Indiana Supreme Court · 2009
- McFarland v. StateIndiana Supreme Court · 1979
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Orange County Assessor v. StoutIndiana Tax Court · 2013
- Board of Commissioners v. VincentIndiana Tax Court · 2013
- Lee and Sally Peters v. Lisa Garoffolo, Boone County Assessor, and the Indiana Board of Tax ReviewIndiana Tax Court · 2015
- Washington Township Assessor, Allen County Assessor, and Allen County Property Tax Assessment Board of Appeals v. Verizon Data Services, Inc.Indiana Tax Court · 2015
- Goshen Public Library of Elkhart County, Indiana v. Department of Local Government Finance of the State of IndianaIndiana Tax Court · 2019
1 more not listed; retrieve them via the Exa API.