DAMICO v. DEPT. OF LOCAL GOVERNMENT FINANCE

No. 49T10-9701-TA-59.

769 N.E.2d 715 (2002)

John & Michelina DAMICO, d/b/a Moulded Acoustical Products, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

June 3, 2002.


Attorney(s) appearing for the Case

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

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


FISHER, J.

John and Michelina Damico, d/b/a Moulded Acoustical Products (Moulded), appeal the final determinations of the State Board of Tax Commissioners (State Board) that assessed Moulded's improvement for the 1990-94 tax years. The issues before the Court are:

I. Whether the State Board should have applied the thirty-year physical depreciation table to Moulded's improvement for the 1990 tax year;

II. Whether the assessment of Moulded's improvement...

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