FISHER, Judge.
STATEMENT OF CASE
Petitioner, Bailey Seed Farms, Inc., appeals a final determination by Respondent, State Board of Tax Commissioners, pertaining to liability for property tax on inventory in Bailey's possession on March 1, 1987.
FACTS AND EVIDENCE
Bailey filed a Business Property Tax Return on or about June 15, 1987. On an attached Form 103-N, Bailey claimed that certain seeds in its possession were owned by Stine Seed Farm...
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