Legal Opinion
Auburn Foundry, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided February 4, 1994No. 02T10-9105-TA-00025PublishedCited by 11 opinions
1Opinion of the Court
FISHER, Judge.
Does the State Board of Tax Commissioners possess the authority to overrule a decision committed solely to the discretion of a sister agency? It does not. The court therefore reverses the State Board's final determination, which reduced the property tax deduction the Indiana Department of Environmental Management (IDEM) granted the petitioner, Auburn Foundry, Inc. (Auburn), for its resource recovery system.
FACTS AND PROCEDURAL POSTURE
In 1979, in an effort to encourage the recycling of solid waste, the legislature enacted Public Law 1979-52. Codified as IND. CODE 6-1.1-12-28.5,…
2Cases cited14 opinions
- Northern Indiana Public Service Co. v. Citizens Action Coalition of Indiana, Inc.Indiana Supreme Court · 1989
- United Rural Electric Membership Corp. v. Indiana & Michigan Electric Co.Indiana Supreme Court · 1990
- Bielski v. ZornIndiana Tax Court · 1994
- C & C Oil Co. v. Indiana Department of State RevenueIndiana Tax Court · 1991
- Hanley v. STATE, DEPT. OF CONSERVATIONIndiana Supreme Court · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Matonovich v. State Board of Tax CommissionersIndiana Tax Court · 1999
- State Ex Rel. ANR Pipeline Co. v. Indiana Department of State RevenueIndiana Tax Court · 1996
- Vonnegut v. State Board of Tax CommissionersIndiana Tax Court · 1996
- Poracky v. State Board of Tax CommissionersIndiana Tax Court · 1994
- Bailey v. State Farm Fire & Casualty Co.Appellate Court of Illinois · 1987
6 more not listed; retrieve them via the Exa API.