Opinion ID: 853967
Heading Depth: 1
Heading Rank: 5

Heading: Standing for Town of St. John

Text: Finally, the State Board argues that the claims brought by the Town of St. John were never properly before the Tax Court and should be dismissed. This issue was raised in St. John II, where we determined that the State Board had failed to present the issue for review in accordance with Indiana Appellate Rule 18. 675 N.E.2d at 320 n. 4. In St. John II, because we had not granted review to consider the issue, we declined to disturb the Tax Court's finding in Bielski v. Zorn, 627 N.E.2d 880 (Ind.Tax 1994), a procedural antecedent to the present case, that the Tax Court had subject matter jurisdiction. St. John II, 675 N.E.2d at 320 n. 4. We decline the State Board's invitation to revisit this issue.