Legal Opinion
North Park Cinemas, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided December 5, 1997No. 82T10-9609-TA-00106PublishedCited by 28 opinions
1Opinion of the Court
FISHER, Judge.
North Park Cinemas, Inc. (North Park) appeals a final determination of the State Board of Tax Commissioners (State Board) removing North Park’s obsolescence depreciation adjustment. See Ind. Admin. Code tit. 50, r. 2.1-5-1 (1992) (repealed 1995) (codified in present form at Ind. Admin. Code tit. 50, r. 2.2-10-7 (1996)). This Court AFFIRMS the final determination of the State Board.
FACTS AND PROCEDURAL HISTORY
This ease originates with the 1989 general reassessment of North Park’s property. The property consists of a movie theater complex located in Vanderburgh County, Indiana…
2Cases cited11 opinions
- Bielski v. ZornIndiana Tax Court · 1994
- State Board of Tax Commissioners v. Gatling Gun Club, Inc.Indiana Court of Appeals · 1981
- Bender v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Western Select Properties, L.P. v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Meridian Hills Country Club v. State Board of Tax CommissionersIndiana Tax Court · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Heart City Chrysler v. State Board of Tax CommissionersIndiana Tax Court · 1999
23 more not listed; retrieve them via the Exa API.