Legal Opinion
Town of St. John v. State Board of Tax Commissioners
Indiana Tax Court
Decided May 31, 1996No. 49T10-9309-TA-00070PublishedCited by 16 opinions
1Opinion of the Court
FISHER, Judge.
STATEMENT OF THE CASE
The Town of St. John, James K. Gilday, Dimple Clarine Shelton, and William E. Wise (the Taxpayers) challenge the constitutionality of Indiana's statutory system of real property taxation.
ISSUE
The Taxpayers have raised four issues for the court's consideration. Because the court finds that one of those issues is dispositive, it will address that issue only:
Whether Article 10, § 1 of the Indiana Constitution requires that all real property assessments be based on market value.
BACKGROUND
In Indiana, real property 1 is assessed on the basis of its "true tax…
2Cases cited34 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
- Great Northern Railway Co. v. Sunburst Oil & Refining Co.Supreme Court of the United States · 1932
- Collins v. DayIndiana Supreme Court · 1994
29 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Boehm v. Town of St. JohnIndiana Supreme Court · 1996
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 1998
- State Board of Tax Commissioners v. Town of St. JohnIndiana Supreme Court · 2001
- Dana Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Meridian Towers East & West v. Washington Township AssessorIndiana Tax Court · 2004
11 more not listed; retrieve them via the Exa API.