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ALCOILS, INC. v. STATE BD. OF TAX COM'RS

Nos. 49T10-9606-TA-69, 49T10-9606-TA-71.

727 N.E.2d 795 (2000)

ALCOILS, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

April 7, 2000.

Attorney(s) appearing for the Case

Curtis Dickinson, David Pippen, Dickinson & Abel, P.C., Indianapolis, Indiana, Attorneys for Petitioner.

Karen M. Freeman-Wilson, Attorney General of Indiana, Laureanne Nordstrom, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.

FISHER, J.

The petitioner, Alcoils, Inc. (Alcoils) in Cause No. 49T10-9606-TA-69 (the Form 133 appeal) asks this Court to review three Form 133 Petitions for Correction of Error that were allegedly filed but never received by the State Board of Tax Commissioners (State Board) for the 1989, 1990 and 1991 tax years. On those forms, Alcoils alleged that an incorrect base rate was applied to its building. (Trial Tr. at 12....

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