Legal Opinion
Thorntown Telephone Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided February 25, 1994No. 49T10-9210-TA-00083, 49T10-9210-TA-00082PublishedCited by 10 opinions
1Opinion of the Court
FISHER, Judge.
Thorntown Telephone Company, Inc. and Tri-County Telephone Company, Inc. (the Companies) appeal the State Board of Tax Commissioners’ (the State Board) final determination denying an adjustment for economic obsolescence on their distributable property for 1990.
ISSUE
Whether the State Board must apply an adjustment for economic obsolescence in the assessment of the Companies’ property-
FACTS AND PROCEDURAL HISTORY
The Companies are public utilities that do business and own distributable property in Indiana. This court first addressed the assessment of the Companies’ property in…
2Cases cited16 opinions
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
- State Board of Tax Commissioners v. South Shore MarinaIndiana Court of Appeals · 1981
- Meridian Hills Country Club v. State Board of Tax CommissionersIndiana Tax Court · 1987
- Floyd v. Jay County Rural Electric Membership Corp.Indiana Court of Appeals · 1980
- Sloan v. Review Bd. of Ind. Emp. SEC. Div.Indiana Court of Appeals · 1983
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
5 more not listed; retrieve them via the Exa API.