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STOKELY-VAN CAMP v. STATE BD. OF TAX COM'RS

No. 1-1078A275.

394 N.E.2d 209 (1979)

STOKELY-VAN CAMP, Inc., Plaintiff-Appellant, v. STATE Board of Tax Commissioners, Defendant-Appellee.

Court of Appeals of Indiana, First District.

On Rehearing October 29, 1979.

Attorney(s) appearing for the Case

Richard E. Deer and Rodney A. Nowland, Barnes, Hickam, Pantzer & Boyd, Indianapolis, for plaintiff-appellant.

Theodore L. Sendak, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for defendant-appellee.

ROBERTSON, Judge.

The State Board of Tax Commissioners (Board), apparently on its own motion and under statutory authority of Ind. Code 6-1.1-14-10, reviewed the business personal property assessment of Stokely-Van Camp, Inc. (Stokely) in various counties in the State. At issue was whether Stokely could take a statutory tax advantage in the form of a 1/12 valuation instead of a 1/3 valuation as a first processer...

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