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BP AMOCO v. LAKE COUNTY PROPERTY TAX ASSESSMENT BD.

No. 49T10-0209-TA-114.

785 N.E.2d 1216 (2003)

BP AMOCO CORPORATION n/k/a BP Products North America Inc., Petitioner, v. The LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, John Matonovich, in his official capacity as North Township Assessor, Peter Benjamin, in his official capacity as Lake County Auditor, Paul G. Karras, in his official capacity as Lake County Assessor, and Peggy Holinga Katona, in her official capacity as Lake County Treasurer, Respondents.

Tax Court of Indiana.

April 1, 2003.

Attorney(s) appearing for the Case

Jeffrey T. Bennett, Steven G. Cracraft, Michael S. Prakel, Bingham McHale LLP, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, IN, Charles Meeker Parker, Poe, Adams & Bernstein LLP, Raleigh, NC, John Dull, Dull & Duggan Brian P. Popp, Laszlo & Popp, PC, Merrillville, IN, Attorneys for Respondents.

ORDER ON RESPONDENTS' MOTIONS TO DISMISS

FISHER, J.

BP Amoco Corporation, n/k/a BP Products North America, Inc. (BP), appeals the final determination of the Indiana Board of Tax Review (Indiana Board) dismissing its property tax assessment appeal for the 1995-1998 tax years (the years at issue). The case is currently before the Court on the Respondents' motions to dismiss BP's appeal under Indiana Trial Rule...

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