FISHER, Judge.
RCA Corp. appeals the final determination of the State Board of Tax Commissioners, which found that RCA was not entitled to contemporaneous exemptions under IC 6-1.1-10-29 (Supp. 1986) and IC 6-1.1-10-30(b) (Supp. 1986) for business personal property. RCA and the State Board have filed cross motions for summary judgment.
RCA was a manufacturer of electronic audio and video equipment. It produced color televisions at its Bloomington facility...
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