Legal Opinion
Barker v. State Board of Tax Commissioners
Indiana Tax Court
Decided May 27, 1999No. 49T10-9601-TA-00009PublishedCited by 11 opinions
1Opinion of the CourtFisher, J.
Susan J. Barker appeals a final determination of the State Board of Tax Commissioners (State Board) fixing the assessed value of her real property as of March 1, 1993. Barker raises one issue for the Court’s determination: whether the State Board erred in denying a kit adjustment to the subject improvement.
FACTS AND PROCEDURAL HISTORY
In 1991, Barker purchased a large warehouse located in Johnson County from Koko-mo Grain, Inc. for $850,000. This warehouse is a light, pre-engineered building and was constructed at a cost of $835,200 in 1986. At some point after she purchased the warehouse,…
2Cases cited22 opinions
- Arkansas v. OklahomaSupreme Court of the United States · 1992
- Perez v. United States Steel Corp.Indiana Supreme Court · 1981
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Hinshaw v. Board of Com'rs of Jay CountyIndiana Supreme Court · 1993
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
17 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Damon Corp. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2000
- Town of St. John v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Sterling Management-Orchard Ridge Apartments v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Kemp v. State Board of Tax CommissionersIndiana Tax Court · 2000
- CGC Enterprises v. State Board of Tax CommissionersIndiana Tax Court · 1999
6 more not listed; retrieve them via the Exa API.