MARIAH FOODS LP v. STATE BD. OF TAX COM'RS

No. 49T10-9906-TA-152.

749 N.E.2d 646 (2001)

MARIAH FOODS LP, Petitioner, v. INDIANA STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

May 2, 2001.


Attorney(s) appearing for the Case

Timothy J. Vrana, Sharpnack, Bigley, David & Rumple, Columbus, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Petitioner Mariah Foods LP (Mariah) appeals the denial by the Indiana State Board of Tax Commissioners (State Board) of its applications for deduction from assessed value for new manufacturing equipment within an Economic Revitalization Area (ERA) for the March 1, 1997 and 1998 assessment dates. The issue presented is whether the State Board erroneously refused to approve the requested applications for deduction.

FACTS AND PROCEDURAL HISTORY

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases