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THORNTOWN TELEPHONE CO. v. TAX COM'RS

Nos. 49T05-9007-TA-00032, 49T05-9007-TA-00033.

588 N.E.2d 613 (1992)

THORNTOWN TELEPHONE COMPANY, Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Jack L. New, Chairman, Gordon E. McIntyre, Member, Sandra K. Bickel, Member, Respondents. Tri-County Telephone Company, Inc., Petitioner, v. State Board of Tax Commissioners, Jack L. New, Chairman, Gordon E. McIntyre, Member, Sandra K. Bickel, Member, Respondents.

Indiana Tax Court.

March 13, 1992.

Attorney(s) appearing for the Case

Daniel P. Byron, Jeffrey T. Bennett, McHale, Cook & Welch, P.C., Indianapolis, for petitioners.

Linley E. Pearson, Atty. Gen., Joel Schiff, Marilyn S. Meighen, Deputy Attys. Gen., Indianapolis, for respondents.

FISHER, Judge.

The Petitioners, Thorntown Telephone Company, Inc. (Thorntown) and Tri-County Telephone Company, Inc. (Tri-County), appeal the State Board of Tax Commissioners' (State Board) final assessments of their distributable property for the year 1990. Thorntown and Tri-County ask the court to set aside their respective final assessments and to require the State Board to determine their assessments applying the economic obsolescence adjustment used in the assessment...

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