STATE BD. OF TAX COM'RS v. SMITH

No. 4-1182A348.

463 N.E.2d 493 (1984)

STATE Board of Tax Commissioners, Appellant (Defendant below), v. Harry SMITH, et al., Appellees (Plaintiffs below).

Court of Appeals of Indiana, Fourth District.

Rehearing Denied June 20, 1984.


Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen. of Indiana, James R. Green, Deputy Atty. Gen., Indianapolis, for appellant.

Michael L. Rogers, Rogers & Dove, North Vernon, for appellees.


YOUNG, Judge.

Plaintiffs-appellees, Harry Smith, et al. (Taxpayers) challenged the validity of an equalization order issued by defendants-appellants, State Board of Tax Commissioners (Board). This equalization order, if effective, would restore assessed real estate values to the amounts as originally assessed by the township trustees of Jennings County. Thus, the Board's order would nullify the trustees' unanimous decision to reduce said assessments by 30%, allowing...

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