Spencer County Assessor and Grass Township Assessor v. AK Steel Corporation

FISHER, Senior Judge.

Indiana Code § 6-1.1-3-23 provides integrated steel mills with the option of using “Pool 5” to value their personal property for purposes of taxation. The statute defines an “integrated steel mill” as “a person ... that produces steel by processing iron ore and other raw materials in a blast furnace in Indiana[.]” See Ind.Code § 6—1.1—3—23(a)(3) (2008) (amended 2011). On appeal, the parties have asked the Court to examine whether the “in Indiana” language contained in that definition is constitutional. The Court finds that AK Steel has not shown a constitutional infirmity.