Case law

Herb v. State Board of Tax Commissioners

656 N.E.2d 890 · Indiana Tax Court · Oct 24, 1995

Additional facts will be supplied as necessary. *892 STANDARD OF REVIEW The State Board is accorded great deference when it acts within the seope of its authority. Mahan v. State Bd. of Tax Comm'rs (1993), Ind. … 'The State Board has plenary authority to review and correct any errors when a taxpayer brings an appeal before the State Board." Wirth v. State Bd. of Tax Comm'rs (1993), Ind. Tax, 613 N.E.2d 874, 879 .

Reams v. State Board of Tax Commissioners

620 N.E.2d 758 · Indiana Tax Court · Jun 18, 1993

Monarch Steel Co. v. State Bd. of Tax Comm'rs (1993), Ind.Tax, 611 N.E.2d 708, 713 (citing Hinshaw v. Board of Comm'rs (1993), Ind., 611 N.E.2d 637, 638 ). … Board of Dental Examiners v. Judd (1990), Ind.App., 554 N.E.2d 829, 833, n. 4 (citing Bailey v. Menzie (1987), Ind.App., 505 N.E.2d 126 ), and the court must always be able to exercise its proper role.

Corey v. State Board of Tax Commissioners

674 N.E.2d 1062 · Indiana Tax Court · Jan 7, 1997

Whether the State Board applied the proper grade to the Coreys’ residence. IV. Whether the State Board determined the proper condition of the Coreys’ residence. V. … Where a taxpayer fails to meet the burden of proof that the State Board’s assessment was inaccurate, the assessment must be sustained. See Herb v. State Bd. of Tax Comm’rs, 656 N.E.2d 890, 893 (Ind.

Pittman v. Federal Paper Board, Inc.

North Carolina Industrial Commission · Sep 26, 1997

Plaintiff is a 42 year old male, who for the last twenty-three and a half years has worked for defendant-employer Federal Paper Board and its successor in interest, International Paper Company.

Pittman v. Federal Paper Board, Inc.

North Carolina Industrial Commission · May 19, 1997

Harrington v. State Board of Tax Commissioners

525 N.E.2d 360 · Indiana Tax Court · Jun 28, 1988

Podgor v. Indiana Univ. (1978), 178 Ind. … Comm’n on General Educ. v. Union Township School (1980), Ind.App., 410 N.E.2d 1358, 1361 .

Shaw v. Federal Paper Board Company

North Carolina Industrial Commission · Oct 2, 1998

Halley v. Ohio Board of Nursing

99 Ohio Misc. 2d 102 · Ohio Court of Claims · May 20, 1999

Strother v. Hutchinson (1981), 67 Ohio St.2d 282, 285 , 21 O.O.3d 177 , 179, 423 N.E.2d 467, 469 . … R.C. 4723.28(E) states: "The board shall investigate evidence that appears to show that any person has violated any provision of this chapter or any rule of the board.

Musgrave v. State Board of Tax Commissioners

658 N.E.2d 135 · Indiana Tax Court · Nov 21, 1995

See Browning, 620 N.E.2d at 31. IND.CODE 6-1.1-15-5 authorizes an appeal from a final determination of the State Board to the Tax Court. See also Marion County Bd. of Review v. … Browning v. Walters (1993), Ind.App., 620 N.E.2d 28, 31 (emphasis in original) (quoting City of Marion v. Antrobus (1983), Ind.App., 448 NE.2d 325, 329).

Rogers v. State Board of Tax Commissioners

565 N.E.2d 398 · Indiana Tax Court · Jan 24, 1991

Did the State Board err when it placed Rogers’ formalwear in depreciation POOL NO. 2? IV. Did the State Board err in computing the true tax value of Rogers’ tuxedos? V. … DISCUSSION AND DECISION The court defers to the State Board when it acts within the scope of its authority. See State Bd. of Tax Comm’rs v.

Scheid v. State Board of Tax Commissioners

560 N.E.2d 1283 · Indiana Tax Court · Oct 5, 1990

In the case of Indiana State Board of Tax Commissioners v. Holthouse Realty Corp. (1976), 170 Ind. … Tax, 552 N.E.2d 860, 862 ; Emley v. Indiana Department of State Revenue (1989), Ind. App., 586 N.E.2d 558, 560-61 ; State Board of Tax Commissioners v.

Matonovich v. State Board of Tax Commissioners

705 N.E.2d 1093 · Indiana Tax Court · Feb 15, 1999

See Bowman v. State Bd. of Nursing, 663 N.E.2d 1217, 1219 (Ind.Ct.App.1996); see also Mills v. State Bd. of Tax Comm’rs, 639 N.E.2d 698, 701 (Ind. Tax Ct.1994); Johnson County Plan Comm’n v. … See State Teachers Ass’n v. Board of Sch. Comm’rs, 693 N.E.2d 972, 974 (Ind.Ct.App.1998).

Vonnegut v. State Board of Tax Commissioners

672 N.E.2d 87 · Indiana Tax Court · Oct 10, 1996

Moreover, as this Court explained in Bieilski v. … See Simmons v. State Bd. of Tax Comm'rs, 642 N.E.2d 559, 561-62 (Ind. Tax Ct.1994); Western Select Properties v. State Bd. of Tax Comm'rs, 639 N.E.2d 1068, 1074 (Ind. Tax Ct.1994).

Hatcher v. State Board of Tax Commissioners

601 N.E.2d 19 · Indiana Tax Court · Oct 19, 1992

This court first addressed the assessment of the Hatchers' property in Hatcher v. … Bailey Seed Farms, Inc. v. State Bd. of Tax Comm'rs (1989), Ind.Tax, 542 N.E.2d 1389, 1391 (citing Porter's South Shore Cleaners v. State (1987), Ind.Tax, 512 N.E.2d 895, 898 ).

Bell v. State Board of Tax Commissioners

651 N.E.2d 816 · Indiana Tax Court · Jun 14, 1995

Auburn Foundry, Inc. v. State Bd. of Tax Comm'rs (1994), Ind.Tax, 628 N.E.2d 1260, 1263 (citations omitted); Miller v. Gibson County Solid Waste Management District (1993), Ind.Tax, 622 N.E.2d 248, 259-260 . … Johnson v. Tipton Community School Corp. (1970), 253 Ind. 460, 464 , 255 N.E.2d 92, 94 (citations omitted).

Castello v. State Board of Tax Commissioners

638 N.E.2d 1362 · Indiana Tax Court · Aug 15, 1994

Comm. v. Indiana Bell Tel. Co. (1955), 235 Ind. 1 , 130 N.E.2d 467 ; Oliverius at 54 , 294 N.E.2d at 651 citing Goldberg v. Kelly (1970), 397 U.S. 254 , 90 S.Ct. 1011 , 25 L.Ed.2d 287 ; Doran v. Board of Educ. of W. … The State Board has the primary responsibility to assess the property taxes imposed by the legislature. Bielski v. Zorn (1994), Ind.Tax, 627 N.E.2d 880 . The State Board is Indiana's "property tax expert." Miller v.

Garcia v. State Board of Tax Commissioners

694 N.E.2d 794 · Indiana Tax Court · Apr 24, 1998

ANALYSIS AND OPINION Standard of Review This Court gives the final determinations of the State Board great deference *796 when the State Board acts within the scope of its authority. Indiana Sugars, Inc. v. … See Corey v. State Bd. of Tax Comm’rs, 674 N.E.2d 1062, 1066 (Ind. Tax Ct.1997). The State Board’s regulations define the different characteristics that help assessors differentiate between grades.

Zakutansky v. State Board of Tax Commissioners

691 N.E.2d 1365 · Indiana Tax Court · Feb 13, 1998

Vonnegut v. State Bd. of Tax Comm’rs, 672 N.E.2d 87, 89 (Ind.Tax Ct.1996), review denied. … and duty to act. 672 N.E.2d at 89 -90 (citing Bielski v.

Mills v. State Board of Tax Commissioners

639 N.E.2d 698 · Indiana Tax Court · Sep 7, 1994

Downing v. Board of Zoning Appeals (1971), 149 Ind.App. 687, 691 , 274 N.E.2d 542, 544-45 . … Board of Comm'rs v. Western Electric Co. (1926), 198 Ind. 417, 422 , 153 N.E. 177, 178 .

Dodge v. State Board of Tax Commissioners

705 N.E.2d 1099 · Indiana Tax Court · Feb 18, 1999

ANALYSIS AND OPINION Standard of Review This Court gives final determinations of the State Board great deference when the State Board acts within the scope of its authority. See Garcia v. … In Clark v. State Board of Tax Commissioners, 694 N.E.2d 1230 (Ind.