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U.S. STEEL v. LAKE COUNTY PROPERTY TAX ASSESSMENT BD.

No. 49T10-0209-TA-106.

785 N.E.2d 1209 (2003)

U.S. STEEL CORP. formerly U.S. Steel, LLC, Petitioner, v. The LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, et al., Respondents.

Tax Court of Indiana.

April 1, 2003.

Attorney(s) appearing for the Case

Ronald M. Soskin, Robert B. Clemens, David A. Suess, Bose McKinney & Evans LLP, Indianapolis, IN, Attorneys for Petitioner.

Larry J. Stroble, Barnes & Thornburg Indianapolis, IN, Attorney for Amici Curiae.

Charles C. Meeker, Parker Poe Adams & Bernstein, LLP, Raleigh, NC, Dock McDowell, Jr., The McDowell Law Firm, Brian Popp Laszlo & Popp, John Dull, Dull & Duggan, Merrillville, IN, Attorneys for Respondents.

ORDER ON RESPONDENTS' MOTIONS FOR SUMMARY JUDGMENT

FISHER, J.

U.S. Steel Corp. (U.S. Steel) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) dismissing its Petitions for Correction of Error (133 Petitions) for the 1994-1996 tax years (years at issue). The case is currently before the Court on the Respondents' Motions To Dismiss under Indiana Trial Rule 12(B)(6).

ISSUES

I. Whether the Indiana Board erred...

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