Legal Opinion
Mahan v. State Board of Tax Commissioners
Indiana Tax Court
Decided October 25, 1993No. 49T10-9204-TA-00020PublishedCited by 18 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioners, Robert W. Mahan and Theodosia P. Mahan (the Mahans), appeal the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing a parcel of the Ma-hans’ Bartholomew County commercial property for the March 1, 1989, assessment.
ISSUES
I. Whether the State Board’s 1991 amendment of the 1988 Bartholomew County Land Valuation Order is effective for the March 1, 1989, assessment.
II. Whether the State Board properly addressed the question of primary and secondary use in assessing the property.
III. Whether the State Board properly…
2Cases cited18 opinions
- Lumiansky v. TessierMassachusetts Supreme Judicial Court · 1912
- Russell v. JohnsonIndiana Supreme Court · 1943
- Johnson v. Board of CommissionersIndiana Supreme Court · 1886
- Northern Indiana Public Service Co. v. Citizens Action Coalition of Indiana, Inc.Indiana Supreme Court · 1989
- State Ex Rel. Indiana State Board of Dental Examiners v. JuddIndiana Court of Appeals · 1990
13 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Herb v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Williams Industries v. State Board of Tax CommissionersIndiana Tax Court · 1995
13 more not listed; retrieve them via the Exa API.