Autoliv North America v. Department of Local Government Finance

Autoliv North America (Autoliv) appeals the final determination of the State Board of Tax Commissioners (State Board) valuing its business personal property for the 1996 assessment. The Court finds that the dispositive issues in this case are:

I. Whether the State Board properly denied Autoliv's deduction for special tools; 2 and

II. Whether the State Board properly denied Autoliv's deduction for application software.

For the reasons stated below, the Court AFFIRMS the State Board's final determination.

FACTS AND PROCEDURAL HISTORY

Autoliv, located in Marion County, Indiana, manufactures locking…