State Board of Tax Commissioners v. L.H. Carbide Corp.

ON PETITION FOR INTERLOCUTORY APPEAL

BOEHM, Justice.

This case raises essentially the same issue as State Bd. of Tax Comm’rs v. Mixmill Mfg. Co., 702 N.E.2d 701 (Ind.1998), also decided today, with one additional twist. The issue in this case is whether the Tax Court has jurisdiction to hear a direct appeal from a taxpayer against the State Board of Tax Commissioners when the County Board of Review fails to act on a Petition for Correction of Errors, as opposed to the Petition for Review of Assessment involved in Mixmill. We conclude that the Tax Court does not have jurisdiction over the appeal…