Legal Opinion
State Board of Tax Commissioners v. Pioneer Hi-Bred International, Inc.
Indiana Court of Appeals
Decided May 16, 1985No. 4-884A239PublishedCited by 7 opinions
1Opinion of the Court
RATLIFF, Presiding Judge.
STATEMENT OF THE CASE
The State Board of Tax Commissioners (Board) appeals the setting aside of its administrative ruling assessing Pioneer Hi-Bred International's (Pioneer) personal property at a higher rate. We affirm.
FACTS
Pioneer is engaged in the production and sale of various types of seed grain. The present controversy arose out of the Board's valuation for tax purposes of grain produced and held as inventory at various locations throughout Indiana. Pursuant to Regulation 16, Pioneer's seed grain was valued at two different amounts depending on whether it was…
2Cases cited7 opinions
- Public Service Commission v. City of IndianapolisIndiana Supreme Court · 1956
- Peden v. Board of Review of Cass CountyIndiana Supreme Court · 1935
- Lake County Beverage Co. v. 21st Amendment, Inc.Indiana Court of Appeals · 1982
- Indiana State Board of Tax Commissioners v. Lyon & Greenleaf Co.Indiana Court of Appeals · 1977
- Clark v. Vandalia RailroadIndiana Supreme Court · 1909
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
- Indianapolis Historic Partners v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Rogers v. State Board of Tax CommissionersIndiana Tax Court · 1991
- State Board of Tax Commissioners v. Polygram Records, Inc.Indiana Court of Appeals · 1986
- Griffin v. Department of Local Government FinanceIndiana Tax Court · 2002
2 more not listed; retrieve them via the Exa API.