State Board of Tax Commissioners v. Farmers Cooperative Co.

HOFFMAN, J. —

Defendants-appellants Indiana State Board of Tax Commissioners (Board) appeal from the judgment of the trial court declaring that the Board’s final assessment determinations of plaintiff-appellee’s The Farmers Cooperative Company of Remington, Indiana (Farmers Cooperative) business personal property for the years 1972 and 1973 were improper.

Farmers Cooperative filed four separate actions against the Board. Two of these actions sought review of the Board’s final assessement determination of the business personal property of Farmers Cooperative located in Jasper County on March…