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AMAX INC. v. STATE BD. OF TAX COM'RS

No. 11T05-8611-TA-00038.

552 N.E.2d 850 (1990)

AMAX INC. (through Amax Coal Company, a Division), Petitioner, v. STATE Board of Tax Commissioners of the State of Indiana, Respondent.

Tax Court of Indiana.

March 28, 1990.

Attorney(s) appearing for the Case

G. Daniel Kelley, Jr., Barton T. Sprunger, Mark J. Richards, Ice Miller Donadio & Ryan, Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. by Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

Amax Inc., (Amax) appeals the State Board of Tax Commissioners' final determination that preparation plant coal washing equipment is not exempt pursuant to IC 6-1.1-10-12. The property was assessed for the years of 1985, 1986, and 1987. This cause is a consolidation of three lawsuits for the three years involved. The coal washing equipment is the only exemption in dispute in the present case. Other exemptions...

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