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KIMCO LEASING v. STATE BD. OF TAX COM'RS

Nos. 49T10-9211-TA-00092, 02T10-9402-TA-00079.

656 N.E.2d 1208 (1995)

KIMCO LEASING, Inc., Petitioner, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

October 18, 1995.

Attorney(s) appearing for the Case

Robert Owen Vegeler, Beers, Mallers, Backs & Salin, Fort Wayne, for petitioner.

Pamela Carter, Attorney General of Indiana, Marilyn S. Meighen, Deputy Attorney General, Indianapolis, for respondent.

FISHER, Judge.

Kimco Leasing, Inc. (Kimco) appeals two final determinations of the State Board of Tax Commissioners (the State Board), one assessing Kimco's business personal property for the March 1, 1991, assessment date, the other assessing Kimco's business personal property for the March 1, 1992 assessment date.

ISSUES I. Whether Kimco is the "owner" of leased equipment for purposes of taxation under IND. CODE 6-1.1-2-4(a...

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