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O'NEAL STEEL v. VANDERBURGH COUNTY PTABOA

No. 49T10-0204-TA-42.

791 N.E.2d 857 (2003)

O'NEAL STEEL, Petitioner, v. VANDERBURGH COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Vanderburgh County Assessor, & Center Township Assessor, Respondents.

Tax Court of Indiana.

July 10, 2003.

Attorney(s) appearing for the Case

Douglas J. DeGlopper, Indianapolis, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondents.

FISHER, J.

O'Neal Steel (O'Neal) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) dismissing its Petitions for Correction of Error (133 Petitions) for the 1996-1998 tax years (years at issue). The issue is whether the Indiana Board erred in dismissing those petitions. For the following reasons, the Court AFFIRMS the Indiana Board's final determination.

FACTS AND PROCEDURAL HISTORY

O'Neal owns a commercial improvement...

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