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ST. JOSEPH COUNTY v. BD. OF TAX COM'RS

No. 71T10-9703-TA-00139.

683 N.E.2d 1379 (1997)

ST. JOSEPH COUNTY, Indiana, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

August 13, 1997.

Attorney(s) appearing for the Case

Mark D. Boveri and James M. Lewis, Barnes & Thornburg, South Bend, for Petitioner.

Jeffrey A. Modisett, Attorney General, Joel Schiff and David Arthur, Deputy Attorneys General, Indianapolis, for Respondent.

FISHER, Judge.

St. Joseph County, Indiana (County) appeals a final decision of the State Board of Tax Commissioners (State Board) requiring it to proceed with petition-remonstrance procedures before continuing with its project to construct a new jail. See IND.CODE ANN. § 6-1.1-20-3.2 (West Supp.1996). The parties do not dispute the facts of the case and both parties have filed motions for summary judgment. The County argues that the jail project is not...

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