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STATE BD. OF TAX COM'RS v. MIXMILL MFG. CO.

No. 49S00-9805-TA-308.

702 N.E.2d 701 (1998)

STATE BOARD OF TAX COMMISSIONERS, Appellant, v. MIXMILL MANUFACTURING CO., Appellee.

Supreme Court of Indiana.

As Modified February 5, 1999.

Attorney(s) appearing for the Case

David L. Pippen, Indianapolis, for Appellant.

Jeffrey A. Modisett, Attorney General, Vincent S. Mirkov, Angela Mansfield, Deputy Attorneys General, Indianapolis, for Appellee.

ON PETITION FOR INTERLOCUTORY APPEAL

BOEHM, Justice.

This is an interlocutory appeal from a ruling of the Tax Court. The taxpayer filed a Petition for Review of Assessment seeking to challenge its property tax assessment. The issue presented is whether the Tax Court has jurisdiction even though the County Board of Review failed to act on the petition and the State Board of Tax Commissioners never received it. We reverse the Indiana Tax Court's finding that...

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