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STATE BD. OF TAX COM'RS v. FARMERS CO-OP. CO.

No. 3-1076A243.

370 N.E.2d 389 (1977)

STATE Board of Tax Commissioners, Carlton L. Phillippi, Chairman, Durwood S. Strang and Taylor I. Morris, Jr., As Members of the State Board of Tax Commissioners, Defendants-Appellants, v. THE FARMERS COOPERATIVE COMPANY OF REMINGTON, Indiana, Plaintiff-Appellee.

Court of Appeals of Indiana, Third District.

December 8, 1977.

Attorney(s) appearing for the Case

Theodore L. Sendak, Atty. Gen., Jack R. O'Neill, Deputy Atty. Gen., Indianapolis, for defendants-appellants.

William J. Moriarty, Jr., Dumas & Moriarty, Rensselaer, for plaintiff-appellee.

HOFFMAN, Judge.

Defendants-appellants Indiana State Board of Tax Commissioners (Board) appeal from the judgment of the trial court declaring that the Board's final assessment determinations of plaintiff-appellee's The Farmers Cooperative Company of Remington, Indiana (Farmers Cooperative) business personal property for the years 1972 and 1973 were improper.

Farmers Cooperative filed four separate actions against the Board. Two of these actions sought review...

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