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COM. EDISON CO. v. DEPT. OF LOCAL GOV. FIN.

Nos. 49T10-9507-TA-67, 49T10-9607-TA-82, 49T10-9707-TA-163, 49T10-9807-TA-81.

780 N.E.2d 885 (2002)

COMMONWEALTH EDISON COMPANY OF INDIANA, INC., Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

December 23, 2002.

Attorney(s) appearing for the Case

Daniel P. Byron, Jeffrey T. Bennett, Bingham McHale, LLP, Indianapolis, for Petitioner.

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

FISHER, J.

Commonwealth Edison Company of Indiana, Inc. (Commonwealth) appeals the State Board of Tax Commissioners' (State Board) final assessments of its distributable property for the 1995, 1996, 1997, and 1998 assessment years (years at issue). The sole issue is whether the State Board is required to apply equalization adjustments to Commonwealth's assessments for the years at issue.2

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