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STANDARD PLASTIC CORP. v. DEPT. OF LOC. GOV. FIN.

No. 49T10-9606-TA-72.

773 N.E.2d 379 (2002)

STANDARD PLASTIC CORPORATION, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

July 1, 2002.

Attorney(s) appearing for the Case

Paul M. Pittman, Baker Siegel & Page, Indianapolis, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Petitioner, Standard Plastic Corporation (Standard Plastic), appeals the final determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of Standard Plastic's business personal property as of March 1, 1995. Standard Plastic raises various issues, which the Court restates as:

I. Whether the State Board's decision to value Standard Plastic's not-owned special...

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