Legal Opinion
Pedcor Investments-1990-XIII, L.P. v. State Board of Tax Commissioners
Indiana Tax Court
Decided September 2, 1999No. 49T10-9602-TA-00017, 49T10-9609-TA-00103PublishedCited by 18 opinions
1Opinion of the CourtFisher, J.
Pedcor Investments-1990-XIII, L.P. (Ped-eor) appeals two final determinations of the State Board of Tax Commissioners (State Board) fixing the assessed value of Pedcor’s 13-acre, 160-unit apartment complex as of the March 1, 1992 and March 1, 1993 assessment dates.
FACTS AND PROCEDURAL HISTORY
Federal law provides a number of tax incentives to encourage the production of affordable housing for individuals with lower incomes. 1 Seeking to take advantage of these incentives, Pedcor entered into an agreement with the City of Franklin, Indiana, under which Pedcor would build an apartment complex…
2Cases cited24 opinions
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Perez v. United States Steel Corp.Indiana Supreme Court · 1981
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Kankakee County Board of Review v. Property Tax Appeal BoardIllinois Supreme Court · 1989
- Meadowlanes Ltd. Dividend Housing Ass'n v. City of HollandMichigan Supreme Court · 1991
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Cascade Court Ltd. Partnership v. NobleCourt of Appeals of Washington · 2001
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
- Hometowne Associates, L.P. v. MaleyIndiana Tax Court · 2005
- Town Square Limited Partnership v. Clay County Board of EqualizationSouth Dakota Supreme Court · 2005
- Miller Structures, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
13 more not listed; retrieve them via the Exa API.