Source: http://law.justia.com/cases/indiana/tax-court/2006/03170601tgf.html
Timestamp: 2013-12-06 21:43:56
Document Index: 91620867

Matched Legal Cases: ['§ 119', '§ 6', '§ 66', '§ 6', '§ 95', '§ 6', '§ 6', '§ 95', '§ 6', '§ 117']

Commonwealth Edison Co. of Indiana Inc. v. Dept. of Local Government Finance :: 2006 :: Indiana Tax Court Decisions :: Indiana Case Law :: US Case Law :: US Law :: Justia
All Law- State Case Law-- Indiana Case Law--- IN Tax Court---- 2006 IN Tax Court
Justia > US Law > US Case Law > Indiana Case Law > Indiana Tax Court Decisions > 2006 > Commonwealth Edison Co. of Indiana Inc. v. Dept. of Local Government Finance	NEW - Receive Justia's FREE Daily Newsletters of Opinion Summaries for the US Supreme Court, all US Federal Appellate Courts & the 50 US State Supreme Courts and Weekly Practice Area Opinion Summaries Newsletters. Subscribe Now
Commonwealth Edison Co. of Indiana Inc. v. Dept. of Local Government FinanceDownload as PDF
ATTORNEYS FOR PETITIONER: JEFFREY T. BENNETT DANIEL P. BYRON BINGHAM McHALE LLP Indianapolis, IN
ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN SPECIAL COUNSEL, TAX SECTION AMBER MERLAU ST. AMOUR DEPUTY ATTORNEY GENERAL Indianapolis, IN _____________________________________________________________________ IN THE INDIANA TAX COURT _____________________________________________________________________ COMMONWEALTH EDISON COMPANY OF INDIANA, INC., Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, 1 Respondent. ) ) ) ) ) ) Cause Nos. 49T10-9907-TA-171 ) 49T10-0007-TA-83 ) 49T10-0107-TA-70 ) ) )
ON APPEAL FROM THREE FINAL DETERMINATIONS OF THE STATE BOARD OF TAX COMMISSIONERS
The State Board of Tax Commissioners (State Board) was originally the Respondent in this appeal. However, the legislature abolished the State Board as of December 31, 2001. 2001 Ind. Acts 198 § 119(b)(2). Effective January 1, 2002, the legislature created the Department of Local Government Finance (DLGF), see Indiana Code § 6-1.1-30-1.1 (West 2006)(eff. 1-1-02); 2001 Ind. Acts 198 § 66, and the Indiana Board of Tax Review (Indiana Board). IND. CODE ANN. § 6-1.5-1-3 (West 2006)(eff. 1-102); 2001 Ind. Acts 198 § 95. Pursuant to Indiana Code § 6-1.5-5-8, the DLGF is substituted for the State Board in appeals from final determinations of the State Board that were issued before January 1, 2002. IND. CODE ANN. § 6-1.5-5-8 (West 2006)(eff. 1-1-02); 2001 Ind. Acts 198 § 95. Nevertheless, the law in effect prior to January 1, 2002 applies to these appeals. A.I.C. § 6-1.5-5-8. See also 2001 Ind. Acts 198 § 117. Although the DLGF has been substituted as the Respondent, this Court will still reference the State Board throughout this opinion.
NOT FOR PUBLICATION March 17, 2006 FISHER, J. Commonwealth Edison Company of Indiana, Inc. (Commonwealth), a public utility company that owns an electric generating station in Lake County, Indiana, appeals three final determinations of the State Board of Tax Commissioners (State Board) valuing its distributable property for the 1999, 2000, and 2001 tax years (the years at issue). On appeal, the Court must decide whether Commonwealth has demonstrated that its distributable property is entitled to an equalization adjustment of greater than 10.33% for each of the