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IND. S. BD. OF TAX COM'RS v. LYON & GREENLEAF CO.

No. 3-1074A168.

359 N.E.2d 931 (1977)

INDIANA STATE BOARD OF TAX COMMISSIONERS, Defendant-Appellant, v. LYON and GREENLEAF CO., Inc., Plaintiff-Appellee.

Court of Appeals of Indiana, Third District.

Rehearing Denied April 14, 1977.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., A. Frank Gleaves, III, Jack R. O'Bryan, Deputy Attys. Gen., Indianapolis, for appellant.

William E. Harris, Arthur G. Surguine, Jr., Torborg, Miller, Moss, Harris & Sowers, Fort Wayne, for appellee.

Paul N. Rowe, J.B. King, Charles E. Schalliol, Indianapolis, for amicus curiae, Baker & Daniels, Indianapolis, of counsel.

HOFFMAN, Judge.

Appellant Indiana State Board of Tax Commissioners (Board) appeals from the judgment of the Noble Circuit Court finding that the Board improperly assessed the property of appellee Lyon and Greenleaf Co., Inc.

On appeal appellant contends that the trial court erred in finding that the assessment by the Board constituted an unreasonable classification in violation of Article 10, § 1, of the Constitution of Indiana and in finding that the...

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