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LOCAL GOV. FIN. v. COMMONWEALTH EDISON

No. 49S10-0307-TA-293.

820 N.E.2d 1222 (2005)

DEP'T OF LOCAL GOV'T FIN., as successor to the State Bd. of Tax Comm'rs, Appellant (Respondent below), v. COMMONWEALTH EDISON CO. OF IND., INC., Appellee (Petitioner below).

Supreme Court of Indiana.

January 13, 2005.

Attorney(s) appearing for the Case

Steve Carter, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Nandita G. Shepherd, Deputy Attorney General, Attorneys for Appellant.

Daniel P. Byron, Jeffrey T. Bennett, Michael S. Prakel, Indianapolis, IN, Attorneys for Appellee.

Thomas M. Atherton, David A. Suess, Indianapolis, IN, Attorneys for Amici Curiae Indiana Chamber of Commerce, Inc., Indiana Manufacturers Ass'n, and BP Products North America, Inc.

ON PETITION FOR REVIEW

SULLIVAN, Justice.

An electric utility requested that State property tax authorities provide it with property tax relief with respect to certain of its property in Lake County on grounds that residential property owners in the County paid less than Indiana property tax law required. As evidence, the utility relied on studies that showed that the assessed valuation of residential property in the County was well below its fair market...

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