STATE BD. OF TAX COM'RS v. ISPAT INLAND

No. 49S10-0206-TA-349.

784 N.E.2d 477 (2003)

STATE BOARD OF TAX COMMISSIONERS, et al., Appellants (Respondents below), v. ISPAT INLAND, INC., Appellee (Petitioner below).

Supreme Court of Indiana.

March 6, 2003.


Attorney(s) appearing for the Case

Steve Carter, Attorney General of Indiana, Nandita G. Shepherd, Deputy Attorney General of Indiana, Office of the Attorney General, Indianapolis, IN, Brian P. Popp, Laszlo & Popp, LLP, Merrillville, IN, Charles C. Meeker, Parker, Poe, Adams, & Bernstein, LLP, Raleigh, NC, Attorneys for Appellant.

Francina A. Dlouhy, James H. Ham, III, Baker & Daniels, Indianapolis, IN, Attorneys for Appellee.

Mark J. Colucci, Kroger Gardis & Regas, LLP, Indianapolis, IN, Attorney for Amicus Curiae.


SHEPARD, Chief Justice.

A taxpayer protested because the local assessor outsourced a personal property audit to a third party contractor. It sought relief in the Indiana Tax Court. The Tax Court rejected a challenge to its subject matter jurisdiction and enjoined the county from proceeding with the audits.

Applying standard principles of statutory construction and administrative law, we hold that the Tax Court does...

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