Opinion for lesea broadcasting corp v bd of tax comrs 512 ne2d 506 brought to you by free law project a non profit dedicated to creating high quality open legal information. Petitioner lesea broadcasting corp taxpayer operates religious television stations the taxpayers claim for exemption under ic 6 11 10 16a was denied by respondent state board of tax commissioners board and notice of same was given on november 7 1986. Graybar electric company graybar appeals from a final determination of the state board of tax commissioners state board denying its claim for the enterprise zone business personal property tax credit ez credit for the march 1 1994 tax year based on the untimeliness of graybars application 1 in its original tax appeal graybar . The respondent state board of tax commissioners having heretofore filed its motion to dismiss and the court being duly advised now finds the issue before this court is whether a notice of intent to appeal is timely filed under ic 6 11 15 5c1 supp 1986 when it is mailed within the prescribed time period but is not actually received . Trinity episcopal church trinity and midtown community mental health center midtown 1 appeal a final determination of the state board of tax commissioners state board denying trinity a property tax exemption for a building trinity owns located at 3333 north meridian street indianapolis indiana facts and procedural history
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