Case law

Monarch Steel Co. v. State Board of Tax Commissioners

611 N.E.2d 708 · Indiana Tax Court · Apr 16, 1993

, or is in excess of the State Board's authority'" Lakeview Country Club v. … Hinshaw v. Board of Comm'rs (1993), Ind., 611 N.E.2d 637, 638 (citing State, ex rel. Hatcher v. Lake Superior Court (1986), Ind., 500 N.E.2d 737, 789 ).

White Swan Realty v. State Board of Tax Commissioners

712 N.E.2d 555 · Indiana Tax Court · May 24, 1999

Whether the State Board’s final determination with respect to condition lacked substantial evidentiary support. V. … In Lake County Trust Co. v. State Board of Tax Commissioners, 694 N.E.2d 1253, 1258 (Ind.

LeSea Broadcasting Corp. v. State Board of Tax Commissioners

525 N.E.2d 637 · Indiana Tax Court · Jun 17, 1988

State Board of Tax Comm’rs v. Warner Press, Inc. (1969), 145 Ind.App. 20 , 248 N.E.2d 405, 410 , modified on other grounds (1970), 254 Ind. 183 , 258 N.E.2d 621 . … Corp. v. State Board of Tax Comm’rs (1969), 145 Ind. App. 522 , 251 N.E.2d 673, 679 . In State Board of Tax Comm’rs v.

Horne v. Nash-Rocky Mount Board of Education

North Carolina Industrial Commission · Jun 15, 2006

This is a Tort Claim initiated by plaintiff with the filing of an Affidavit in which she alleged negligence on the part of Nash-Rocky Mount Board of Education employee Wiley Ray Moss. … Helm v. Resolution Trust Corp., 84 F.3d 874 , 878 (7th Cir. 1996), quoted in Briley v. Farabow, 348 N.C. at 546 , 501 S.E.2d at 655 . 5. Plaintiff references Murray v. Ahlstrom Industrial Holdings, Inc., 131 N.C.

Horne v. Nash-Rocky Mount Board of Education

North Carolina Industrial Commission · Jun 19, 2006

Dishman v. Dishman, 37 N.C. App. 543 , 547 , 246 S.E.2d 819 , 822 (1978). … Helm v. Resolution Trust Corp., 84 F.3d 874 , 878 (7th Cir. 1996), quoted in Briley v. Farabow, 348 N.C. at 546 , 501 S.E.2d at 655 . 5. Plaintiff references Murray v. Ahlstrom Industrial Holdings, Inc., 131 N.C.

Componx, Inc. v. Indiana State Board of Tax Commissioners

683 N.E.2d 1372 · Indiana Tax Court · Aug 7, 1997

STANDARD OF REVIEW State Board determinations are accorded great deference when the Board is acting within the scope of its authority. Bender v. State Bd. of Tax Comm’rs, 676 N.E.2d 1113, 1114 (Ind.Tax Ct.1997). … Like any party appealing an administrative decision, Componx has the burden of proving that this denial by the State Board was incorrect. Herb v. State Board of Tax Comm’rs, 656 N.E.2d 890, 893 (Ind.Tax Ct.1995).

Auburn Foundry, Inc. v. State Board of Tax Commissioners

628 N.E.2d 1260 · Indiana Tax Court · Feb 4, 1994

Bielski v. Zorn (1994), Ind.Tax, 627 N.E.2d 880, 884, 885 (citing IND. CONST., art 10, § 1; IND. CODE 6-1.1-85-1). To accomplish its mission, the State Board has a great deal of discretion. Miller v. … Co. v. Citizens Action Coalition (1989), Ind., 548 N.E.2d 153, 158 ). As broad as the State Board's discretion is, it ends where the State Board's authority ends.

Kentron, Inc. v. State Board of Tax Commissioners

572 N.E.2d 1366 · Indiana Tax Court · Jun 11, 1991

In the case of State Board of Tax Commissioners v. Stanadyne, Inc. … See also Board of Comm'rs v. United States (1939), 308 U.S. 343 , 60 S.Ct. 285 , 84 L.Ed. 313 ; Muskogee County v.

Encyclopaedia Britannica, Inc. v. State Board of Tax Commissioners

663 N.E.2d 1230 · Indiana Tax Court · Apr 17, 1996

(EBI) appeals the final determination of the State Board of Tax Commissioners (the State Board) denying it an inventory exemption under IND.CODE 6-1.1-10-29(b) for the March 1, 1993, assessment date. … Harlan Sprague Dawley, Inc. v. Indiana Dep't of State Revenue, 605 N.E.2d 1222, 1224 (Ind.Tax 1992); Ind.Trial Rule 56(C).

Jewell Grain Co. v. State Board of Tax Commissioners

524 N.E.2d 49 · Indiana Tax Court · Jun 2, 1988

Brinson v. Sheriff's Merit Bd. of Jefferson County (1979), 182 Ind.App. 246 , 395 N.E.2d 267 . ISSUE THREE Are the written findings of the State Board sufficient? … Empire Gas of Rochester, Inc. v. State (1985), Ind.App., 486 N.E.2d 1036, 1041 .

Kimco Leasing, Inc. v. State Board of Tax Commissioners

656 N.E.2d 1208 · Indiana Tax Court · Oct 18, 1995

South Shore Marina, Inc. v. State Board of Tax Commissioners (1988), Ind. Tax, 527 N.E.2d 738, 742 , aff'd (1989), Ind., 543 N.E.2d 644 . … Adkins v. Ind. Employment Sec. Div. (1946), 117 Ind.App. 132, 137 , 70 N.E.2d 31, 33 ; see also Board of Equalization v.

Dalton Foundries, Inc. v. State Board of Tax Commissioners

653 N.E.2d 548 · Indiana Tax Court · Jul 28, 1995

Therefore, the State Board, relying on Reams v. State Board of Tax Commissioners (1993), Ind.Tax, 620 N.E.2d 758, 759 , insists that Dalton lost the right to obtain review of the denial of its Form RRS-1. … Finally, the State Board contends that Dalton’s Forms 133 are improper because they ask the State Board to make a determination that requires resort to subjective judgment. See Hatcher v.

Damon Corp. v. Indiana State Board of Tax Commissioners

738 N.E.2d 1102 · Indiana Tax Court · Nov 13, 2000

In Clark v. … North Park Cinemas, Inc. v.

People ex rel. Engs v. Board of Education

1 Denio 647 · Court for the Trial of Impeachments and Correction of Errors · Sep 15, 1845

commissioners of schools, to be chosen annually, “by.the persons qualified to vote for charter officers in the said wards,” and which commissioners, in addition to the ordinary duties of their office, are to constitute the board … The chief powers of these school commissioners are to be exercised in their respective wards, although very important duties devolve upon them as members of the board of education.

Brown v. Dept. of Rev.

Oregon Tax Court · Mar 30, 2017

BROWN and MEREDITH BROWN, ) ) Plaintiffs, ) TC-MD 160378G ) … v. ) ) DEPARTMENT OF REVENUE, ) State of Oregon, )

Lake County Council v. State Board of Tax Commissioners

706 N.E.2d 270 · Indiana Tax Court · Jan 19, 1999

Mills v. State Bd. of Tax Comm’rs, 639 N.E.2d 698, 701 (Ind. Tax Ct.1994) (citing Downing v. Board of Zoning Appeals, 149 Ind.App. 687, 691 , 274 N.E.2d 542, 544-45 (1971)). … State Board of Tax Commissioners v.

Thorntown Telephone Co. v. State Board of Tax Commissioners

588 N.E.2d 613 · Indiana Tax Court · Mar 13, 1992

Governours Square Apartments v. … by statute; accord State Bd. of Tax Comm'rs v.

Thorntown Telephone Co. v. State Board of Tax Commissioners

629 N.E.2d 962 · Indiana Tax Court · Feb 25, 1994

“Like any other party appealing an administrative decision, the taxpayer bears the burden to show the State Board’s assessment was inaccurate.” Paul Heuring Motors, Inc. v. … See Scott v. Sisco (1959), 129 Ind.App. 364, 377 , 156 N.E.2d 895, 901 . Thus, it was incumbent upon the State Board to rebut the Companies’ evidence. The State Board did not.

Sherry Designs, Inc. v. State Board of Tax Commissioners

589 N.E.2d 285 · Indiana Tax Court · Mar 16, 1992

As authority for the proposition that notice is sufficient if it substantially complies with the applicable statute, Sherry cites Board of Trustees of Winamac v. … Harlan Sprague Dawley, Inc. v. Indiana Dep't of State Revenue (1991), Ind.Tax, 588 N.E.2d 214 , 224.

Fleet Supply, Inc. v. State Board of Tax Commissioners

747 N.E.2d 645 · Indiana Tax Court · Apr 24, 2001

ANALYSIS AND OPINION Standard of Review The Court gives great deference to the State Board's final determinations when the State Board acts within the scope of its authority. Weigel Einters., Inc. v. … Whitley Prods., Inc. v.