Legal Opinion
Barth, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided October 16, 2001No. 49T10-9905-TA-127PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Barth, Inc. (Barth) appeals the April 23, 1999 final determination of the State Board of Tax Commissioners (State Board) that assessed Barth's commercial buildings for the March 1, 1989-91 assessment dates. Barth raises various issues, which the Court consolidates and restates as: whether Barth is entitled to adjustments to the base rates used to assess its buildings. 1
FACTS AND PROCEDURAL HISTORY
The Court has previously reviewed the facts of this case in Barth, Inc. v. State Bd. of Tax Comm'rs, 699 N.E.2d 800, 801 (Ind. Tax Ct.1998) (Barth 1), reh'g denied. Therefore, the Court will briefly…
2Cases cited13 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
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- U.S. Steel Corp. v. Lake County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Damico v. Department of Local Government FinanceIndiana Tax Court · 2002
- Heart City Chrysler/Lockmandy Motors v. Department of Local Government FinanceIndiana Tax Court · 2004
- Sollers Pointe Co. v. Department of Local Government FinanceIndiana Tax Court · 2003
- Paul J. Elmer and Carol A.N. Elmer v. Indiana Department of State RevenueIndiana Tax Court · 2018
1 more not listed; retrieve them via the Exa API.