Legal Opinion
Lacy Diversified Industries, Ltd. v. Department of Local Government Finance
Indiana Tax Court
Decided December 5, 2003No. 49T10-0103-TA-29PublishedCited by 8 opinions
1Opinion of the CourtFisher, J.
Lacy Diversified Industries, Ltd. (LDT) appeals from the two final determinations of the State Board of Tax Commissioners (State Board) valuing its real property as of the March 1, 1995 and 1996 assessment dates. LDI raises three issues for the Court to consider:
L. Whether the State Board erred in assigning a "B" grade to LDI's improvement;
Whether the State Board erred in determining that the portion of LDI's improvement used as a parking garage is in "average" condition; and
Whether the State Board erred in determining that LDI's improvement was only entitled to a 15% obsolescence adjustment.…
2Cases cited12 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
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
- Meadowbrook North Apartments v. ConnerIndiana Tax Court · 2006
- Mirko Blesich v. Lake County AssessorIndiana Tax Court · 2015
- American United Life Insurance Co. v. MaleyIndiana Tax Court · 2004
3 more not listed; retrieve them via the Exa API.