State Board of Tax Commissioners v. Inland Container Corp.

On Petition For Review

DICKSON, Justice.

Finding that legislation amending a state tax deduction statute violated the Property Taxation Clause of the Indiana Constitution as applied in this case, the Indiana Tax Court reversed the determination of the State Board of Tax Commissioners, granted the taxpayer's motion for summary judgment, and remanded to the State Board with instructions to grant the taxpayer's deduction claim. Inland Container Corp. v. State Bd. of Tax Comm'rs, 756 N.E.2d 1109 (Ind.Tax 2001). We reverse.

The facts of the case are undisputed and set out in detail in the opinion of…