Legal Opinion
Beta Steel Corp. v. Department of Local Government Finance
Indiana Tax Court
Decided December 20, 2002No. 71T10-9801-TA-14PublishedCited by 1 opinion
1Opinion of the CourtFisher, J.
Beta Steel Corporation (Beta Steel) appeals the final determination of the State Board of Tax Commissioners (State Board) denying its Form 137R Petition for Survey and Reassessment (Form 137R). The dispositive issue is whether the State Board erred in determining that a substantial amount of Beta Steel's real and personal property had not been destroyed based on the comparative assessed value of Beta Steel's destroyed property to the gross assessed value of all property in Portage Township. For the reasons stated below, the Court REVERSES the State Board's final determination and REMANDS this…
2Cases cited7 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Scheid v. State Board of Tax CommissionersIndiana Tax Court · 1990
- Harrington v. State Board of Tax CommissionersIndiana Tax Court · 1988
- May Department Stores Co. v. Indiana Department of State RevenueIndiana Tax Court · 2001
- Shoup Buses, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
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3Cited by1 opinion
- 1 Stop Auto Sales, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 2003