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  5. 653 N.E.2d 548 (1995)
 

DALTON FOUNDRIES, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9404-TA-00146.

653 N.E.2d 548 (1995)

The DALTON FOUNDRIES, INC., Petitioner, v. STATE Board of Tax Commissioners, Respondent.

Indiana Tax Court.

July 28, 1995.

Attorney(s) appearing for the Case

B. Keith Shake, Michael R. Harpring, Henderson, Daily, Withrow & DeVoe, Indianapolis, for petitioner.

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

FISHER, Judge.

On March 8 and 22, 1994, the State Board of Tax Commissioners (the State Board) issued final determinations holding that The Dalton Foundries, Inc. (Dalton) was not entitled to a resource recovery system (RRS) deduction for the March 1, 1993, assessment. Dalton now appeals those final determinations.

ISSUES I. Whether Dalton, by filing Forms 133, followed a correct procedure to obtain review of the denial of its...

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