Legal Opinion
Canal Square Ltd. v. State Board of Tax Commissioners
Indiana Tax Court
Decided April 24, 1998No. 49T10-9608-TA-00095PublishedCited by 28 opinions
1Opinion of the Court
FISHER, Judge.
Canal Square Limited Partnership (Canal Square) appeals the final determination of the State Board of Tax Commissioners (State Board) assessing its property as of the March 1, 1992 assessment date. Canal Square presents two issues to the Court in its original tax appeal:
I. Whether the State Board rebutted Canal Square’s prima facie case establishing the proper amount of obsolescence to be considered in valuing its property.
II. Whether the State Board must value Petitioner’s land pursuant to that part of the Marion County Land Valuation Order that establishes values for apartment…
2Cases cited20 opinions
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
- Wirth v. State Board of Tax CommissionersIndiana Tax Court · 1993
15 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- King Industrial Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Loveless Construction Co. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Developmental Services Alternatives, Inc. v. Indiana Family & Social Services AdministrationIndiana Court of Appeals · 2009
23 more not listed; retrieve them via the Exa API.