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DAVIDSON INDUSTRIES v. BD. OF TAX COM'RS

No. 49T10-9804-TA-29.

744 N.E.2d 1067 (2001)

DAVIDSON INDUSTRIES, Petitioner, v. INDIANA STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

Publication Ordered March 15, 2001.

Attorney(s) appearing for the Case

David L. Pippen, Indianapolis, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, Attorneys for Respondent.

FISHER, J.

Davidson Industries (Davidson) appeals the State Board of Tax Commissioners' (State Board) final determination that assessed its property as of the March 1, 1995 assessment date. Davidson presents the following issues for this Court's review on appeal:

1) whether the State Board's final determination of Davidson's case should be reversed because the State Board's Regulations are unconstitutional; and

2) whether Davidson presented a prima...

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