Legal Opinion
State Board of Tax Commissioners v. South Shore Marina
Indiana Court of Appeals
Decided June 30, 1981No. 3-1180A340PublishedCited by 27 opinions
1Opinion of the Court
STATON, Judge.
The State Board of Tax Commissioners (Board) rendered a final assessment decision for the business property of South Shore Marina (Marina). The assessment included fifty boats located on Marina’s property on March 1, 1977. Upon an appeal by Marina from the Board’s assessment, the trial court vacated the assessment and ordered the Board to re-assess Marina’s property excluding the fifty boats. We reverse the trial court, vacate its judgment, and reinstate the Board’s final assessment. In so doing, we will examine the following: 1(1) Whether the assessment was arbitrary or…
2Cases cited32 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- National Labor Relations Board v. Columbian Enameling & Stamping Co.Supreme Court of the United States · 1939
- Public Service Commission v. City of IndianapolisIndiana Supreme Court · 1956
- Florida v. United StatesSupreme Court of the United States · 1934
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3Cited by27 opinions
- Prime Mortgage USA, Inc. v. NicholsIndiana Court of Appeals · 2008
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- Bolerjack v. ForsytheIndiana Court of Appeals · 1984
- Metropolitan School District of Martinsville v. MasonIndiana Court of Appeals · 1983
- Indiana Department of Natural Resources v. United Refuse Co.Indiana Supreme Court · 1993
22 more not listed; retrieve them via the Exa API.