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STATE LINE ELEVATOR, INC. v. STATE, BD. OF TAX COM'RS

No. 86T05-8709-TA-00042.

528 N.E.2d 501 (1988)

STATE LINE ELEVATOR, Inc., Petitioner, v. STATE OF INDIANA BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

September 13, 1988.

Attorney(s) appearing for the Case

James E. McCabe, Williamsport, for petitioner.

Linley E. Pearson, Atty. Gen. by Ted J. Holaday, Lynn A. Francis, Deputy Attys. Gen., Indianapolis, for respondent.

FISHER, Judge.

Petitioner, State Line Elevator, Inc., has filed an original tax appeal of a final determination made by Respondent, State Board of Tax Commissioners. The State Board found State Line liable for business personal property tax on grain stored in its elevators on March 1, 1986. The State Board filed a motion for partial summary judgment. The motion was denied because facts crucial to the State Board's determination denying an exemption were not presented...

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