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KENT CO. v. STATE BD. OF TAX COM'RS

No. 49T10-9411-TA-00270.

685 N.E.2d 1156 (1997)

The KENT CO., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

October 20, 1997.

Attorney(s) appearing for the Case

Curtis J. Dickinson, Dickinson & Abel, Indianapolis, for petitioner.

Jeffrey A. Modisett, Attorney General, Marilyn S. Meighen, Deputy Attorney General, Indianapolis, for respondent.

FISHER, Judge.

The Kent Company (Kent) filed this original tax appeal on November 30, 1994 in the absence of a final determination of the State Board of Tax Commissioners (State Board).1 Both Kent and the State Board have moved for partial summary judgment. At issue is whether this Court may entertain Kent's challenge to the assessed value of its real property for 1990, 1991, and 1992.

FACTS AND PROCEDURAL HISTORY

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