ISPAT INLAND, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-0107-TA-74.

757 N.E.2d 1078 (2001)

ISPAT INLAND, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS; Paul Karras, in his official capacity as Lake County Assessor; Board of Commissioners of Lake County Indiana; Frances Dupey, Rudolph Clay, and Gerald Scheub, in their official capacities as members of the Lake County Board of Commissioners; and Lake County, Indiana, a political subdivision of the State of Indiana, Respondents.

Tax Court of Indiana.

November 7, 2001.


Attorney(s) appearing for the Case

Francina A. Dlouhy, James H. Ham III, Baker & Daniels, Indianapolis, Indiana, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Karen L. Hsu, Deputy Attorney General, Indianapolis, Indiana, Charles C. Meeker, Parker, Poe, Adams & Bernstein, Raleigh, North Carolina, Brian P. Popp, Laszlo & Popp, Merrillville, Indiana, and John S. Dull, Lake County Attorney, Crown Point, Indiana, Attorneys for Respondents.


FISHER, J.

Ispat Inland, Inc. (Ispat) filed an original tax appeal challenging a decision of the State Board of Tax Commissioners (State Board) directing the Lake County Assessor (Assessor)1 that he could lawfully disclose Ispat's confidential information to Tax Management Associates, Inc. (TMA), a North Carolina accounting firm hired by Lake County to conduct an audit of Ispat's personal property...

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