Indiana State Board of Tax Commissioners v. Lyon & Greenleaf Co.

Appellant Indiana State Board of Tax Commissioners (Board) appeals from the judgment of the Noble Circuit Court finding that the Board improperly assessed the property of appellee Lyon and Greenleaf Co., Inc.

On appeal appellant contends that the trial court erred in finding that the assessment by the Board constituted an unreasonable classification in violation of Article 10, § 1, of the Constitution of Indiana and in finding that the Board’s assessment was arbitrary and capricious.

The record discloses that appellee filed its 1969 personal property tax return in Perry Township, Noble County,…