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MONARCH STEEL CO. v. STATE BD. OF TAX COM'RS

No. 49T10-9111-TA-00060.

611 N.E.2d 708 (1993)

MONARCH STEEL Company, Incorporated, Petitioner, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

April 16, 1993.

Attorney(s) appearing for the Case

Kenneth D. Reed, Hammond, for petitioner.

Pamela Carter, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Monarch Steel Company, Inc. (Monarch), appeals from three final determinations by the Respondent, the State Board of Tax Commissioners (the State Board), assessing Monarch's business personal property for the March 1, 1987, 1988, and 1990 assessment dates. Monarch claims the State Board wrongly failed to grant it exemptions for personal property stored in interstate commerce under IND. CODE 6-1.1-10-29, 6-1.1-10-29.3, 6-1.1-10-29.5,...

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