HI-TEMP, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9402-TA-00078.

645 N.E.2d 680 (1995)

HI-TEMP, INC. of Decatur County, Indiana, Petitioner, v. STATE Board of Tax Commissioners and the Auditor of Decatur County, Indiana, Respondents.

Tax Court of Indiana.

January 9, 1995.


Attorney(s) appearing for the Case

William Orville Smith, Greensburg, and Mark Anderson, SHAHEEN, LUNDBERG, CALLAHAN & ORR, Chicago, IL, for petitioner.

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


FISHER, Judge.

Hi-Temp, Inc. of Decatur County, Indiana, (Hi-Temp), appeals the final determination of the State Board of Tax Commissioners, (the State Board), entitling Hi-Temp to an economic revitalization area (ERA) deduction of $0 for the March 1, 1993, assessment.

ISSUE

One issue is before the court: whether the State Board's January 4, 1994, final determination entitling Hi-Temp to an ERA deduction of $0 for the March 1, 1993, assessment...

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