Legal Opinion
Hamstra Builders, Inc. v. Department of Local Government Finance
Indiana Tax Court
Decided February 10, 2003No. 49T10-9701-TA-57PublishedCited by 8 opinions
1Opinion of the CourtFisher, J.
Hamstra Builders, Inc. (Hamstra) appeals the final determination of the State Board of Tax Commissioners (State Board) denying Hamstra's 1883 Petitions for Correction of Error (183 Petitions) for the 1991-1994 tax years (years at issue). The issue is whether, on remand, the State Board arbitrarily denied Hamstra's request for a kit building adjustment. For the following reasons; the Court REVERSES the State Board's final determination.
FACTS AND PROCEDURAL HISTORY
Hamstra owns a building located in Franklin County, Indiana. For the 1991-1994 tax years, the Brookville Township Assessor assessed…
2Cases cited7 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Williams Industries v. State Board of Tax CommissionersIndiana Tax Court · 1995
- Miller Structures, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
- Componx, Inc. v. Indiana State Board of Tax CommissionersIndiana Tax Court · 1997
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Indianapolis Osteopathic Hospital, Inc. v. Department of Local Government FinanceIndiana Tax Court · 2004
- Heart City Chrysler/Lockmandy Motors v. Department of Local Government FinanceIndiana Tax Court · 2004
- Graham Creek Farms v. Indiana Department of State RevenueIndiana Tax Court · 2004
- O'Neal Steel v. Vanderburgh County Property Tax Assessment Board of AppealsIndiana Tax Court · 2003
- Clarkson v. Department of Local Government FinanceIndiana Tax Court · 2004
3 more not listed; retrieve them via the Exa API.