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LESEA BROADCASTING CORP. v. BD. OF TAX COM'RS

Cause No. 29T05-8612-TA-00057.

512 N.E.2d 506 (1987)

LESEA BROADCASTING CORPORATION, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

March 23, 1987.

Attorney(s) appearing for the Case

John R. Price, Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. by Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

STATEMENT OF THE CASE

The Respondent, State Board of Tax Commissioners, having heretofore filed its Motion to Dismiss, and the Court being duly advised now finds:

The issue before this Court is whether a notice of intent to appeal is timely filed under IC 6-1.1-15-5(c)(1) (Supp. 1986) when it is mailed within the prescribed time period but is not actually received by the State Board until after expiration of the statutory time period...

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