MID-AMERICA v. STATE BD. OF TAX COM'RS

No. 45T10-9211-TA-00089.

639 N.E.2d 380 (1994)

MID-AMERICA Mailers, Inc., Petitioner, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

August 15, 1994.


Attorney(s) appearing for the Case

Kenneth D. Reed, Abrahamson, Reed & Adley, Hammond, for petitioner.

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


FISHER, Judge.

The Petitioner, Mid-America Mailers, Inc. (Mid-America), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board) assessing non-owned business personal property to Mid-America for the March 1, 1991, assessment date.

ISSUES

I. Whether the First Amendment to the United States Constitution bars imposition of the property tax on the non-owned business personal property.

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