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INDIANA HI-RAIL v. BD. OF TAX COM'RS

No. 49T10-9407-TA-00192.

660 N.E.2d 1084 (1996)

INDIANA HI-RAIL CORPORATION, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

January 19, 1996.

Attorney(s) appearing for the Case

Richard W. Lorenz, Hickam & Hickam, Spencer, for Petitioner.

Pamela Carter, Attorney General, Brian D. Scott, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

Indiana Hi-Rail Corporation (IHR) appeals the State Board of Tax Commissioners' (State Board) final determination assessing its distributable property1 for the March 1, 1994, assessment date.

ISSUES

I. Whether the value of property purchased by IHR using federal grant money is fully or partially assessable to IHR.

II. Whether the value of IHR's Wabash River bridge is assessable, and if so...

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