Legal Opinion
Dav-Con, Inc. v. State Board of Tax Commissioners
Indiana Tax Court
Decided December 14, 1994No. 45T10-9307-TA-00044PublishedCited by 8 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioner, Dav-Con, Inc. (Dav-Con), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), valuing Dav-Con's business personal property for the March 1, 1992, assessment.
ISSUES
I. Whether the State Board erred in assessing Dav-Con for property that Dav-Con held in its storage facility but did not own.
II. - Whether the State Board's valuation of not-owned inventory in Dav-Con's possession was supported by substantial evidence.
Whether the State Board erred in denying Dav-Con an enterprise zone inventory credit. IIL.
IV.…
2Cases cited11 opinions
- State Board of Tax Commissioners v. Jewell Grain Co.Indiana Supreme Court · 1990
- State v. GriffinIndiana Supreme Court · 1948
- Monarch Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 1993
- Rogers v. State Board of Tax CommissionersIndiana Tax Court · 1991
- UACC Midwest, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1994
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Mynsberge v. Department of State RevenueIndiana Tax Court · 1999
- Sony Music Entertainment, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
- Word of His Grace Fellowship, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Dav-Con, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- White v. Porter County TreasurerIndiana Court of Appeals · 1996
3 more not listed; retrieve them via the Exa API.