Legal Opinion
Aboite Corp. v. State Board of Tax Commissioners
Indiana Tax Court
Decided January 28, 2002No. 49T10-9701-TA-102PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
Aboite Corporation (Aboite) appeals the final determination of the State Board of Tax Commissioners (State Board) valuing its property for the March 1, 1992 assessment date.
ISSUES
L. Whether the State Board exceeded its statutory authority in reassessing Aboite's land from agricultural to commercial?
II. Whether the State Board erroneously calculated the amount of obsolescence depreciation to which Aboite's shopping center is entitled?
Whether the State Board's assessment of the shopping center's atrium is arbitrary and capricious? 1 .
FACTS AND PROCEDURAL HISTORY
Aboite owns land and a shopping…
2Cases cited10 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- City of Evansville v. ZirkelbachIndiana Court of Appeals · 1996
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sollers Pointe Co. v. Department of Local Government FinanceIndiana Tax Court · 2003
- Hamilton County Assessor v. Allisonville Road Development, LLCIndiana Tax Court · 2013
- Howser Development LLC v. Vienna Township AssessorIndiana Tax Court · 2005