Legal Opinion
CGC Enterprises v. State Board of Tax Commissioners
Indiana Tax Court
Decided August 6, 1999No. 49T10-9610-TA-00137, 49T10-9610-TA-00138PublishedCited by 6 opinions
1Opinion of the CourtFisher, J.
Columbus Village Apartments and CGC Enterprises (hereinafter collectively referred to as petitioners) appeal the final determinations of the State Board of Tax Commissioners (State Board) fixing the assessed value of the petitioners’ property as of March 1,1994. In this original tax appeal, the petitioners raise one issue: whether the State Board erred in using a residential pricing schedule with a row-type adjustment in assessing the petitioners’ properties.
BACKGROUND AND PROCEDURAL HISTORY
The subject improvements are apartment buildings located in Columbus, Indiana. On September 30, 1994,…
2Cases cited9 opinions
- Whitley Products, Inc. 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
- Herb v. State Board of Tax CommissionersIndiana Tax Court · 1995
- King Industrial Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Miller Structures, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
- Fleet Supply, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 2001
- Davidson Industries v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
- Board of Directors of the Bass Lake Conservancy District v. BrewerIndiana Court of Appeals · 2004
- Board of Directors of the Bass Lake Conservancy District v. BrewerIndiana Court of Appeals · 2004
1 more not listed; retrieve them via the Exa API.