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INDIANA SUGARS v. STATE BD. OF TAX COM'RS

No. 49T10-9603-TA-00028.

683 N.E.2d 1383 (1997)

INDIANA SUGARS, INC., Petitioners, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

August 19, 1997.

Attorney(s) appearing for the Case

Timothy J. Bender and Michael Ryan Hartman, Bingham Summers Welsh & Spilman, Indianapolis, for Petitioners.

Jeffrey A. Modisett, Attorney General, Ted J. Holaday, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

Indiana Sugars, Inc. (Sugars) appeals a final decision of the State Board of Tax Commissioners (State Board) denying it an Enterprise Zone Business Personal Property Tax Credit (EZ tax credit) for the March 1, 1993 assessment date. The State Board argues that placing an EZ-1 tax credit application in the First Class U.S. Mail does not constitute "filing" the application. Further, the State Board argues that even if mailing does constitute filing, there...

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