Legal Opinion
Standard Plastic Corp. v. Department of Local Government Finance
Indiana Tax Court
Decided July 1, 2002No. 49T10-9606-TA-72PublishedCited by 2 opinions
1Opinion of the CourtFisher, J.
The Petitioner, Standard Plastic Corporation (Standard Plastic), appeals the final determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of Standard Plastic’s business personal property as of March 1, 1995. Standard Plastic raises various issues, which the Court restates as:
I. Whether the State Board’s decision to value Standard Plastic’s not-owned special tool molds by using its replacement cost list was supported by substantial evidence;
II. Whether Standard Plastic’s barrel and screw assemblies and platens should have been classified as special…
2Cases cited15 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- North Park Cinemas, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1997
- Amax Inc. Ex Rel. Amax Coal Co. v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Loveless Construction Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
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3Cited by2 opinions
- American United Life Insurance Co. v. MaleyIndiana Tax Court · 2004
- Autoliv North America v. Department of Local Government FinanceIndiana Tax Court · 2003