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THOUSAND TRAILS, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9702-TA-128.

757 N.E.2d 1072 (2001)

THOUSAND TRAILS, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

November 2, 2001.

Attorney(s) appearing for the Case

Tamatha A. Stevens, Goodin, Orzeske & Stevens P.C., Indianapolis, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Vincent S. Mirkov, Deputy Attorney General, Indianapolis, IN, Attorneys for the Respondent.

FISHER, J.

Thousand Trails, Inc. (Thousand Trails) appeals the final determination of the State Board of Tax Commissioners (State Board) that denied Thousand Trails' Form 133 Petitions for the 1992 and 1993 tax years. Thousand Trails also appeals the final determination of the State Board on its Form 131 Petition for the 1992 tax year. The issues before the Court are:

I. Whether the Court has jurisdiction over...

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