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Heart City Chrysler/Lockmandy Motors v. Department of Local Government Finance

Indiana Tax Court

Decided January 12, 2004No. 49T10-9912-TA-232PublishedCited by 3 opinions

1Opinion of the CourtFisher, J.

Heart City Chrysler/Lockmandy Motors (Heart City) appeals the State Board of Tax Commissioners' (State Board) final determinations valuing its real property for the 1990, 1991, and 1995 tax years. The issue for the Court to decide is whether the State Board erred when it refused to award obsolescence depreciation to Heart City's improvements. 2 For the following reasons, the Court AFFIRMS the State Board's final determinations.

FACTS AND PROCEDURAL HISTORY

Heart City owns and operates a car dealership located in Elkhart County, Indiana. For the 1990, 1991, and 1995 property tax assessment…

2Cases cited9 opinions

  1. Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
  2. Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
  3. Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
  4. Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
  5. Heart City Chrysler v. State Board of Tax CommissionersIndiana Tax Court · 1999

4 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Eurofresh, Inc. v. Graham CountyCourt of Appeals of Arizona · 2007
  2. Lake County Assessor v. United States Steel Corp.Indiana Tax Court · 2009
  3. Howser Development LLC v. Vienna Township AssessorIndiana Tax Court · 2005

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