Mariah Foods LP v. Indiana State Board of Tax Commissioners

Petitioner Mariah Foods LP (Mariah) appeals the denial by the Indiana State Board of Tax Commissioners (State Board) of its applications for deduction from assessed value for new manufacturing equipment within an Economic Revitalization Area (ERA) for the March 1, 1997 and 1998 assessment dates. The issue presented is whether the State Board erroneously refused to approve the requested applications for deduction.

FACTS AND PROCEDURAL HISTORY

As stipulated to by the parties, the relevant facts of this case follow:

On May 15, 1997, Mariah filed an Application For Deduction From Assessed Valuation,…