[DOWNLOAD] "State Board Tax Comrs Et Al. v. Chicago" by In Banc Appellate Court of Indiana " Book PDF Kindle ePub Free
eBook details
- Title: State Board Tax Comrs Et Al. v. Chicago
- Author : In Banc Appellate Court of Indiana
- Release Date : January 26, 1951
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
CRUMPACKER, Judge. After due hearing the appellants, as the State Board of Tax Commissioners, fixed the value of the appellees property in Indiana, for the purpose of taxation as of March 1, 1944, in the sum of $4,936,106. In all respects agreeable to the provisions of Burns Stat. § 64-1020, the appellee appealed from such action to the Jackson Circuit Court where it filed a complaint alleging that said assessment constitutes a constructive fraud upon it in that the same is (1) grossly excessive, (2) the result of the application of fundamentally erroneous principles of assessment, and (3) is arbitrary and capricious. Except for the evidence the appellants certified to said court a complete transcript of its proceedings in the matter and the appellee thereupon answered under Rule 1-3. Upon the issues thus joined the court heard evidence de novo, found that said assessed valuation of $4,936,106 was arrived at by said Board by a method that was arbitrary, unlawful, capricious and based upon fundamentally erroneous principles, thereby resulting in a grossly excessive assessment and that the same was constructively fraudulent, wrongful and illegal and is null and void. Judgment went accordingly and the appellants subsequent motion for a new trial was denied.
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