Legal Opinion
Precedent v. State Board of Tax Commissioners
Indiana Tax Court
Decided December 20, 1995No. 49T10-9406-TA-00171, 49T10-9409-TA-00219PublishedCited by 12 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
The Precedent appeals two final determinations of the State Board of Tax Commissioners (the State Board) assessing its land for the March 1, 1989, assessment and subsequent years. 2
ISSUES
I. Whether the 1989 Marion County Land Valuation Order requires that the State Board assess The Precedent's land under the "Township-other" designation.
II. Whether the State Board is required to assess The Precedent's land at $1.50 per square foot-the lowest value prescribed for land being put to a "primary" use under the "Township-other" designation.
FACTS & PROCEDURAL…
2Cases cited5 opinions
- Althaus v. Evansville Courier Co.Indiana Court of Appeals · 1993
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- Knauf Fiber Glass, GmbH v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Poracky v. State Board of Tax CommissionersIndiana Tax Court · 1994
3Cited by12 opinions
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- State Board of Tax Commissioners v. Indianapolis Racquet Club, Inc.Indiana Supreme Court · 2001
- White Swan Realty v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Vonnegut v. State Board of Tax CommissionersIndiana Tax Court · 1996
- CDI, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 2000
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