Legal Opinion
Heart City Chrysler v. State Board of Tax Commissioners
Indiana Tax Court
Decided June 24, 1999No. 49T10-9701-TA-00020PublishedCited by 22 opinions
1Opinion of the CourtFisher, J.
Heart City Chrysler (Heart City) appeals the final determinations of the State Board of Tax Commissioners (State Board) fixing the assessed value of one parcel of real estate it owned located in Elkhart County, Indiana as of March 1, 1990, 1991 and 1995.
ISSUES
I. Whether the State Board’s decision to change the physical depreciation factor as a result of a sua sponte assessment was erroneous.
II. Whether the State Board’s final determinations with respect to the grade assigned to the subject properties lacked substantial evidentiary support.
III. Whether the State Board’s final determinations…
2Cases cited14 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
9 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Knox County Property Tax Assessment Board of Appeals v. Grandview Care, Inc.Indiana Tax Court · 2005
- Meridian Towers East & West v. Washington Township AssessorIndiana Tax Court · 2004
- Miller Structures, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
17 more not listed; retrieve them via the Exa API.