Legal Opinion
Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided March 28, 1990No. 11T05-8611-TA-00038PublishedCited by 25 opinions
1Opinion of the Court
FISHER, Judge.
Amax Inc., (Amax) appeals the State Board of Tax Commissioners' final determination that preparation plant coal washing equipment is not exempt pursuant to IC 6-1.1-10-12. The property was assessed for the years of 1985, 1986, and 1987. This cause is a consolidation of three lawsuits for the three years involved. The coal washing equipment is the only exemption in dispute in the present case. Other exemptions were claimed by Amax and denied by the Department of Environmental Management (DEM) under IC 6-1.1-10-9. Amax's appeal from the denial of the other exemptions was heard in…
2Cases cited18 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Borden Co. v. BorellaSupreme Court of the United States · 1945
- Commonwealth v. RevereSupreme Court of Pennsylvania · 2005
- Indiana Department of State Revenue v. Cave Stone, Inc.Indiana Supreme Court · 1983
- Indiana Department of Environmental Management v. Amax, Inc.Indiana Court of Appeals · 1988
13 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Stinson v. Trimas Fasteners, Inc.Indiana Tax Court · 2010
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Indianapolis Historic Partners v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
- Orange County Assessor v. StoutIndiana Tax Court · 2013
20 more not listed; retrieve them via the Exa API.