Legal Opinion
Indiana Department of Environmental Management v. Amax, Inc.
Indiana Court of Appeals
Decided November 2, 1988No. 29A02-8804-CV-00140PublishedCited by 28 opinions
1Opinion of the Court
RATLIFF, Chief Judge.
STATEMENT OF THE CASE
State agency appeals from judgment in favor of taxpayer coal company in an action for allowance of certain personal property tax exemptions. We affirm.
FACTS
AMAX is a corporation engaged in the business of coal mining. In 1986, AMAX 1 timely filed Business Tangible Personal Property Tax Returns with the appropriate township assessors, and also filed claims that certain pieces of mining equipment were exempt from Indiana property tax under Indiana Code section 6-1.1-10-9. Copies of all claims were forwarded to the Indiana Department of Environmental…
2Cases cited7 opinions
- Podgor v. Indiana UniversityIndiana Court of Appeals · 1978
- Blinzinger v. Americana Healthcare Corp.Indiana Court of Appeals · 1984
- Boyer v. First National Bank of KokomoIndiana Court of Appeals · 1985
- Board of Trustees of Public Employees' Retirement Fund Ex Rel. Van Natta v. BaughmanIndiana Court of Appeals · 1983
- Commission on General Education v. Union Township SchoolIndiana Court of Appeals · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Indiana Department of Environmental Management v. Twin Eagle LLCIndiana Supreme Court · 2003
- Hamilton County Department of Public Welfare v. SmithIndiana Court of Appeals · 1991
- Miller Brewing Co. v. Bartholemew County Beverage Co.Indiana Court of Appeals · 1996
- Smith v. State Lottery Com'n of Ind.Indiana Court of Appeals · 1999
23 more not listed; retrieve them via the Exa API.