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KENTRON, INC. v. STATE BD. OF TAX COM'RS

No. 71T05-8911-TA-00052.

572 N.E.2d 1366 (1991)

KENTRON, INC., Successor in Interest to U.S. Conversions, Inc., Concept Editions, Inc., Premier Editions, Inc., Leisure Editions, Inc., and Lands Design Corporation, Petitioner, v. STATE Board of Tax Commissioners and State of Indiana, Respondents.

Tax Court of Indiana.

June 11, 1991.

Attorney(s) appearing for the Case

Michael A. Cosentino, Slabaugh, Cosentino, Arko, Walker & Shewmaker, Elkhart, for petitioner.

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

FISHER, Judge.

Kentron, Inc. (Kentron) appeals the State Board of Tax Commissioners' (State Board) final determination, finding Kentron and the predecessor corporations waived the exemption provided by IC 6-1.1-10-29 and 6-1.1-10-30. In its final determination, the State Board assessed personal property for the tax years 1984, 1985, 1986, and 1987 in the amounts of $1,337,400, $867,810, $876,070, and $371,610, respectively. This matter comes before the court on Kentron...

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