Legal Opinion
State Line Elevator, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 13, 1988No. 86T05-8709-TA-00042PublishedCited by 4 opinions
1Opinion of the Court
FISHER, Judge.
Petitioner, State Line Elevator, Inc., has filed an original tax appeal of a final determination made by Respondent, State Board of Tax Commissioners. The State Board found State Line liable for business personal property tax on grain stored in its elevators on March 1, 1986. The State Board filed a motion for partial summary judgment. The motion was denied because facts crucial to the State Board’s determination denying an exemption were not presented to the court. 526 N.E.2d 753. The State Board filed a subsequent motion urging the court to reconsider the summary judgment…
2Cases cited4 opinions
- Johnson v. St. Vincent Hospital, Inc.Indiana Supreme Court · 1980
- Grassmyer v. StateIndiana Supreme Court · 1981
- Bunker v. National Gypsum Co.Indiana Supreme Court · 1982
- State Line Elevator, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1988
3Cited by4 opinions
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- E.P. v. Marion County Office of Family & ChildrenIndiana Court of Appeals · 1995
- Dav-Con, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Mid-America Mailers, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994