Legal Opinion
Boehning v. State Board of Tax Commissioners
Indiana Tax Court
Decided February 5, 2002No. 49T10-9905-TA-128PublishedCited by 3 opinions
1Opinion of the CourtFisher, J.
Richard Bochning, Phyllis Boehning, and Louise Heinold {collectively, the Taxpayers) appeal the final determination of the State Board of Tax Commissioners (State Board) valuing their property for the March 1, 1995 assessment date.
ISSUES
I. Whether the settlement of an appeal on a neighboring parcel can be considered by this Court in its ruling; and
II. Whether the State Board erred in classifying the majority of Taxpayers' property as primary commercial/industrial land.
FACTS AND PROCEDURAL HISTORY
The Taxpayers, along with Harvey Gut-wein, own an operational aggregate stone quarry in Pulaski…
2Cases cited6 opinions
- Best v. Taylor MacHine WorksIllinois Supreme Court · 1997
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Wetzel Enterprises, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Canal Square Ltd. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Four Winns, Inc. v. Cincinnati Insurance Co.Indiana Court of Appeals · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Dep't of Local Gov't Fin. v. Commonwealth Edison Co. of Ind.Indiana Supreme Court · 2005
- LOCAL GOV. FIN. v. Commonwealth EdisonIndiana Supreme Court · 2005
- Quaker Oats Co. v. Department of Local Government FinanceIndiana Tax Court · 2003