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IRWIN MORTG. CORP. v. INDIANA BD. OF TAX REVIEW

No. 49T10-0203-TA-29.

775 N.E.2d 720 (2002)

IRWIN MORTGAGE CORPORATION, f/k/a Inland Mortgage Corporation, Petitioner, v. INDIANA BOARD OF TAX REVIEW, Marion County Treasurer, Marion County Auditor, Marion County Board of Review and Washington Township Assessor, Respondents.

Tax Court of Indiana.

September 30, 2002.

Attorney(s) appearing for the Case

Mary Titsworth Chandler, Maureen S. Ward, Wooden & McLaughlin, Indianapolis, IN, Representing Petitioner.

Steve Carter, Attorney General of Indiana, by Robert Wente, Deputy Attorney General, Andrew P. Seiwert, Assistant Corporation Counsel, Indianapolis, IN, Representing Respondents.

ORDER ON MOTIONS TO DISMISS AND JUDGMENT ENTRY

FISHER, J.

Irwin Mortgage Corporation (Irwin) appeals the Indiana Board of Tax Review's (Indiana Board) final determination that it did not have the authority to decide whether Irwin owed a penalty for the late payment of an installment of property taxes that were due on May 12, 1997 or whether the statute that sets forth the penalty is constitutional. The Indiana Board and County Treasurer, the Marion County...

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