Legal Opinion
State Board of Tax Commissioners v. New Energy Co.
Indiana Court of Appeals
Decided January 27, 1992No. 71A03-9107-CV-210PublishedCited by 24 opinions
1Opinion of the Court
HOFFMAN, Judge.
Appellant-defendant State Board of Tax Commissioners of Indiana (Board) appeals the decision of the St. Joseph Circuit Court granting summary judgment in favor of appellee-plaintiff New Energy Company of Indiana (New Energy). 1
The facts relevant to the appeal disclose that in 1979, New Energy obtained an option to purchase a 70-acre piece of property in South Bend, Indiana, for the purpose of constructing an ethanol production facility. On September 13, 1982, the Common Council of the City of South Bend adopted a resolution designating the property as an urban development area…
2Cases cited3 opinions
- Caylor-Nickel Clinic, P.C. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Thomas v. Whiteford National LeaseIndiana Court of Appeals · 1991
- Indiana State Board of Tax Commissioners v. Stanadyne, Inc.Indiana Court of Appeals · 1982
3Cited by24 opinions
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- American Family Mutual Insurance Co. v. DyeIndiana Court of Appeals · 1994
- Brockmeyer v. Fort Wayne Public Transportation Corp.Indiana Court of Appeals · 1993
- Fifth Third Bank of Southeastern Indiana v. Bentonville Farm Supply, Inc.Indiana Court of Appeals · 1994
- American States Insurance Co. v. BradenIndiana Court of Appeals · 1994
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