Legal Opinion
Thorntown Telephone Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided March 13, 1992No. 49T05-9007-TA-00032, 49T05-9007-TA-00033PublishedCited by 10 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioners, Thorntown Telephone Company, Inc. (Thorntown) and Tri-County Telephone Company, Inc. (Tri-County), appeal the State Board of Tax Commissioners' (State Board) final assessments of their distributable property for the year 1990. Thorntown and Tri-County ask the court to set aside their respective final assessments and to require the State Board to determine their assessments applying the economic obsolescence adjustment used im the assessment of railroad 1 property. Thorntown's and Tri-County's appeals are considered together because they address the same issues.
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2Cases cited7 opinions
- Louisville & New Albany Railroad v. State ex rel. McCartyIndiana Supreme Court · 1865
- Indiana State Board of Tax Commissioners v. Lyon & Greenleaf Co.Indiana Court of Appeals · 1977
- F.A. Wilhelm Construction Co. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Clark v. Vandalia RailroadIndiana Supreme Court · 1909
- Evansville Concrete Supply Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
- Meridian Towers East & West v. Washington Township AssessorIndiana Tax Court · 2004
- Lake County Trust Co. No. 1163 v. State Board of Tax CommissionersIndiana Tax Court · 1998
5 more not listed; retrieve them via the Exa API.