CENTRIUM GROUP v. TAX COM'RS

No. 02T10-9103-TA-00010.

599 N.E.2d 242 (1992)

The CENTRIUM GROUP, Petitioner, v. THE STATE BOARD OF TAX COMMISSIONERS, Bart Blosser, Allen County Assessor, Patricia L. Steigerwald, Allen County Treasurer, Linda K. Bloom, Allen County Auditor, and Daniel E. Patrick, Wayne Township, Allen County Assessor, Respondents.

Tax Court of Indiana.

September 17, 1992.


Attorney(s) appearing for the Case

Joseph W. Foye, Joseph W. Kimmell, Baker & Daniels, Fort Wayne, for petitioner.

Linley E. Pearson, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, G. William Fishering, Allen County Atty. Staff, Fort Wayne, for respondents.


FISHER, Judge.

The Petitioner, The Centrium Group (Centrium), appeals the final determination of the Respondent State Board of Tax Commissioners (the State Board) denying Centrium's request for a refund of penalties assessed under IND. CODE 6-1.1-37-10 for delinquent real property taxes.

ISSUE

Whether the penalty was properly assessed against Centrium?

FACTS

On June 6, 1983, Centrium, an Indiana general partnership, entered into...

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