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MONARCH STEEL CO. v. STATE BD. OF TAX COM'RS

Nos. 45T10-9610-TA-00134, 45T10-9506-TA-00055.

699 N.E.2d 809 (1998)

MONARCH STEEL CO., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

September 24, 1998.

Attorney(s) appearing for the Case

Kenneth D. Reed, Abrahamson, Reed & Adley, Hammond, for Petitioner.

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

FISHER, Judge.

Monarch Steel Co. (Monarch)1 appeals two final determinations of the State Board of Tax Commissioners (the State Board) denying Monarch an exemption for its business personal property for the 1987, 1988, 1990, 1991, 1992, and 1995 tax years.2

ISSUE

Did the State Board err in denying Monarch an inventory exemption?

FACTS AND...

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