RCA Corp. v. State Board of Tax Commissioners

FISHER, Judge.

RCA Corp. appeals the final determination of the State Board of Tax Commissioners, which found that RCA was not entitled to contemporaneous exemptions under IC 6-1.1-10-29 (Supp.1986) and IC 6-1.1-10-30(b) (Supp.1986) for business personal property. RCA and the State Board have filed cross motions for summary judgment.

RCA was a manufacturer of electronic audio and video equipment. It produced color televisions at its Bloomington facility and cabinets, printed circuit boards, and molded plastic parts at its Indianapolis facility. RCA maintained warehouses at both locations.

On…