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STATE BD. OF TAX v. INLAND CONTAINER CORP.

No. 49S10-0202-TA-152.

785 N.E.2d 227 (2003)

STATE BOARD OF TAX COMMISSIONERS, Appellant, (Respondent below), v. INLAND CONTAINER CORPORATION, Appellee, (Petitioner below).

Supreme Court of Indiana.

March 21, 2003.

Attorney(s) appearing for the Case

Steve Carter, Attorney General, Nandita G. Shepherd, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Larry J. Stroble, Michael Rosiello, Jennifer A. Dunfee, Barnes & Thornburg, Indianapolis, IN, Attorneys for Appellee.

On Petition For Review

DICKSON, Justice.

Finding that legislation amending a state tax deduction statute violated the Property Taxation Clause of the Indiana Constitution as applied in this case, the Indiana Tax Court reversed the determination of the State Board of Tax Commissioners, granted the taxpayer's motion for summary judgment, and remanded to the State Board with instructions to grant the taxpayer's deduction claim. Inland Container Corp. v....

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