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PAUL HEURING MOTORS, INC. v. STATE BD. OF TAX COM'RS

No. 45T10-9206-TA-00042.

620 N.E.2d 39 (1993)

PAUL HEURING MOTORS, Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

September 14, 1993.

Attorney(s) appearing for the Case

Joseph S. Van Bokkelen, Goodman Ball & Van Bokkelen, Highland, for petitioner.

Pamela Carter, Atty. Gen., Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Paul Heuring Motors, Inc. (Heuring), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing Heuring's business personal property for the March 1, 1991, assessment.

FACTS

Heuring, an Indiana corporation with its principal place of business in Hobart Township, Lake County, operates an automobile dealership. Heuring sells both new Ford automobiles and trucks...

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