WEATHERHEAD CO. v. STATE BOARD OF TAX COM'RS

No. 771A137.

281 N.E.2d 547 (1972)

THE WEATHERHEAD COMPANY, Appellant, v. STATE BOARD OF TAX Commissioners of the State of Indiana, Appellee.

Court of Appeals of Indiana, Third District.

Rehearing Denied May 30, 1972.


Attorney(s) appearing for the Case

Paul S. Steigmeyer, Mentor Kraus, N. Thomas Horton II, Fort Wayne (Barrett, Barrett & McNagny, Fort Wayne, of counsel), for appellant.

Theodore L. Sendak, Atty. Gen. of Indiana, Donald P. Bogard, Joseph S. Vanbokkelen, Deputy Attys. Gen., for appellee.


HOFFMAN, Chief Judge.

The primary issue presented by this appeal is whether, under the language of IC 1971, 6-1-31-4, Ind. Ann. Stat. § 64-1004 (Burns 1971 Supp.), a written notice of appeal is filed with the State Board of Tax Commissioners on the date that it is deposited in the United States Mail, or whether such notice is filed when it is actually received by the Board. The pertinent portion of § 64-1004, supra, provides:

"At any time...

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