STREAM POLLUTION CONTROL BD. v. AMAX, INC.

No. 1-684A152.

475 N.E.2d 1157 (1985)

THE STREAM POLLUTION CONTROL BOARD OF THE STATE OF INDIANA, Appellant (Defendant below), v. AMAX, INC. (through Amax Coal Company, a Division), Appellee (Plaintiff below).

Court of Appeals of Indiana, First District.

March 25, 1985.


Attorney(s) appearing for the Case

Linley E. Pearson, Atty. Gen. of Indiana, Brenda Franklin Rodeheffer, Deputy Atty. Gen., Indianapolis, for appellant.

Wayne E. Gresham, Asst. Gen. Counsel, G. Daniel Kelley, Barton T. Sprunger, Lisa Stone Sciscoe, Ice, Miller, Donadio & Ryan, Indianapolis, for appellee.


ROBERTSON, Judge.

The Stream Pollution Control Board (SPCB) seeks review of the summary judgment rendered in favor of appellee Amax, Inc.'s (AMAX) two consolidated claims requesting total property tax exemptions of business personal property as an industrial waste control facility. See, IND. CODE 6-1.1-10-9.1

We affirm.

Restated SPCB essentially raises two issues:

1...

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