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  5. 395 N.E.2d 433 (1979)
 

MERIDIAN MORTG. CO., INC. v. STATE

No. 2-378A85.

395 N.E.2d 433 (1979)

MERIDIAN MORTGAGE COMPANY, Inc., Appellant (Plaintiff below), v. STATE of Indiana, Indiana Department of State Revenue, Intangibles Tax Division and Theodore Sendak, As Attorney General of Indiana, Appellee (Defendant below).

Court of Appeals of Indiana, Second District.

Rehearing Denied January 14, 1980.

Attorney(s) appearing for the Case

Arthur H. Northrop, Indianapolis, for appellant.

Theodore L. Sendak, Atty. Gen., Victoria R. Van Duren, Deputy Atty. Gen., Indianapolis, for appellee.

BUCHANAN, Chief Judge.

CASE SUMMARY

Plaintiff-appellant Meridian Mortgage Company, Inc. (Meridian) is appealing from a declaratory judgment which held that Meridian was the owner of certain mortgages and not entitled to a refund for Indiana intangibles taxes paid in 1971, 1972, and 1973 on such intangibles.

We affirm in part and reverse in part.

FACTS

The facts are not in dispute:

Meridian is a mortgage broker with its principal...

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