Legal Opinion
Dalton Foundries, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided July 28, 1995No. 49T10-9404-TA-00146PublishedCited by 11 opinions
1Opinion of the Court
FISHER, Judge.
On March 8 and 22, 1994, the State Board of Tax Commissioners (the State Board) issued final determinations holding that The Dalton Foundries, Inc. (Dalton) was not entitled to a resource recovery system (RRS) deduction for the March 1, 1993, assessment. Dalton now appeals those final determinations.
ISSUES
I. Whether Dalton, by filing Forms 133, followed a correct procedure to obtain review of the denial of its Form RRS-1.
II. Whether a county auditor must forward an untimely filed Form RRS-1 to the township assessor.
III. Whether a township assessor has discretion to deny an…
2Cases cited13 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Price v. StateIndiana Supreme Court · 1993
- Baker v. StateIndiana Court of Appeals · 1985
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- State Board of Tax Commissioners v. New Energy Co.Indiana Court of Appeals · 1992
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bender v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
- Musgrave v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Hi-Way Dispatch, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Barth, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
6 more not listed; retrieve them via the Exa API.