EDGCOMB METALS CO. v. DEPT. OF LOCAL GOVERNMENT FINANCE

Nos. 49T10-9811-TA-143, 49T10-9710-TA-183, 49T10-9610-TA-135.

762 N.E.2d 259 (2002)

EDGCOMB METALS COMPANY, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

February 5, 2002.


Attorney(s) appearing for the Case

Barton T. Sprunger, Mark J. Richards, Ice Miller, Indianapolis, IN, Attorneys for Petitioner.

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


FISHER, J.

Edgcomb Metals Company ("Edgcomb") appeals from three final determinations of the State Board of Tax Commissioners ("State Board"), that assessed Edgcomb's business personal property for the March 1, 1995, 1996, and 1997 assessment dates. Edgcomb claims that the State Board failed to grant it an exemption, under Indiana Code § 6-1.1-10-29.3, on a portion of its personal property stored in interstate commerce...

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