Legal Opinion
Rott Development Co. v. State Board of Tax Commissioners
Indiana Tax Court
Decided March 20, 1995No. 45T10-9308-TA-00066PublishedCited by 4 opinions
1Opinion of the Court
FISHER, Judge.
Rott Development Company (Rott) appeals the final determination of the State Board of Tax Commissioners (the State Board) finding that the State Board had no authority to review the action of local officials in denying Rott an economic revitalization area deduction for 1988 and disapproving Rott's petition for the correction of errors.
ISSUES
I. Whether the State Board has authority to review local officials' denial of an untimely filed ERA deduction application under IND.CODE 6-1.1-12.1.
IL Whether the State Board has authority to review local officials' denial of an untimely…
2Cases cited4 opinions
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Hatcher v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1990
- Hatcher v. State Board of Tax CommissionersIndiana Tax Court · 1992
- Kimco Leasing, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1993
3Cited by4 opinions
- Bender v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Barth, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Lake County Property Tax Assessment Board of Appeals v. BP Amoco Corp.Indiana Supreme Court · 2005
- Title Services, LLC v. WomacksIndiana Court of Appeals · 2006