Legal Opinion
Indiana Hi-Rail Corp. v. State Board of Tax Commissioners
Indiana Tax Court
Decided January 19, 1996No. 49T10-9407-T.A-00192Published
1Opinion of the Court
FISHER, Judge.
Indiana Hi-Rail Corporation (IHR) appeals the State Board of Tax Commissioners' (State Board) final determination assessing its distributable property 1 for the March 1, 1994, assessment date.
ISSUES
I. Whether the value of property purchased by IHR using federal grant money is fully or partially assessable to IHR.
II. Whether the value of IHR's Wabash River bridge is assessable, and if so, whether the value of the bridge should have been adjusted to reflect abnormal obsolescence.
Whether the methodology used by the State Board in valuing IHR's distributable property violates…
2Cases cited9 opinions
- United States v. City of DetroitSupreme Court of the United States · 1958
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- United States v. County of FresnoSupreme Court of the United States · 1977
- United States v. Township of MuskegonSupreme Court of the United States · 1958
- Western Union Telegraph Co. v. TaggartSupreme Court of the United States · 1896
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