Miller Structures, Inc. v. Indiana State Board of Tax Commissioners

Miller Structures, Inc. (Miller) appeals the State Board of Tax Commissioners' (State Board) final determinations that assessed its properties as of the March 1, 1991 and the March 1, 1992 assessment dates. Miller presents the following issues for this Court's review on appeal, which the Court restates as:

I. whether the State Board exceeded its statutory authority in its final determinations on Miller's 183 and 131 petitions because the hearing officers did not receive written prescriptions of duties;

II. whether the State Board's final determination on Miller's 188 Petition that Miller's…