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KIMCO LEASING, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9111-TA-00056.

622 N.E.2d 590 (1993)

KIMCO LEASING, Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

October 15, 1993.

Attorney(s) appearing for the Case

Robert Owen Vegeler, Beers, Mallers, Backs & Salin, Fort Wayne, for petitioner.

Pamela Carter, Atty. Gen., Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Kimco Leasing, Inc. (Kimco), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing Kimco's business personal property for the year 1990.

ISSUE

Kimco raises several issues, which the court consolidates as:

Whether the State Board properly assessed the 1990 business personal property tax against Kimco.

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