ROBERTSON, Judge.
The defendant-appellant State Board of Tax Commissioners (Board) is appealing from the granting of a summary judgment requiring a reassessment at a lower amount of the business inventory of the plaintiff-appellee PolyGram Records, Inc. (PolyGram).
We affirm.
The first of the two issues raised by the Board asserts error in the trial court's ruling that PolyGram's property tax assessment was unlawful in that royalties are not to be...
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