QUALITY FARM AND FLEET, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9803-TA-17.

747 N.E.2d 88 (2001)

QUALITY FARM AND FLEET, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

Publication Ordered April 24, 2001.


Attorney(s) appearing for the Case

David L. Pippen, Attorney at Law, Indianapolis, IN, Attorney for Petitioner.

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


FISHER, J.

The Petitioner, Quality Farm and Fleet (Fleet), appeals the Final Determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of Fleet's property as of March 1, 1995. Fleet presents various issues for the Court's consideration, which the Court restates as:

I. Whether the State Board exceeded its legislative authority in conducting a hearing in this matter without...

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