AUTOLIV NORTH AMERICA v. DEPT. OF LOCAL GOV.

No. 49T10-9710-TA-188.

784 N.E.2d 593 (2003)

AUTOLIV NORTH AMERICA, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

March 6, 2003.


Attorney(s) appearing for the Case

Paul Pittman, Baker Pittman Page, David Pippen, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Linda Villegas, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.


FISHER, J.

Autoliv North America (Autoliv) appeals the final determination of the State Board of Tax Commissioners (State Board) valuing its business personal property for the 1996 assessment. The Court finds that the dispositive issues in this case are:

I. Whether the State Board properly denied Autoliv's deduction for special tools;2 and

II. Whether the State Board properly denied Autoliv's deduction for application software...

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