20th Century Fiberglass v. Indiana State Board of Tax Commissioners

FISHER, Judge.

20th Century Fiberglass appeals the State Board of Tax Commissioners’ final determination of its real property assessment for 1989 and 1990. Although several issues were raised by the parties, the Court finds the following to be dispositive:

I. Whether 20th Century’s property tax consultant had the authority to appeal to the State Board.

II. Whether the alleged errors were properly appealed by a Form 133 Petition to Correct Errors.

FACTS AND PROCEDURAL HISTORY

20th Century owns real property in Elk-hart County, Indiana. 20th Century appealed assessments for the years 1989 and 1990…