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ATTORNEYS FOR PETITIONER: JEFFREY T. BENNETT STEVEN G. CRACRAFT HAMISH S. COHEN BINGHAM McHALE LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENTS: JOHN J. BUTLER CHARLES C. MEEKER PARKER, POE, ADAMS & BERNSTEIN LLP Raleigh, NC BRIAN P. POPP LASZLO & POPP, LLP Merrillville, IN STEVE CARTER ATTORNEY GENERAL OF INDIANA ANDREW W. SWAIN SPECIAL COUNSEL, TAX SECTION AMBER MERLAU ST. AMOUR DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
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BP PRODUCTS NORTH AMERICA INC. f/k/a BP AMOCO CORPORATION, Petitioner, v. JOHN S. MATONOVICH, in his official capacity as THE NORTH TOWNSHIP ASSESSOR, THE LAKE COUNTY PROPERTY TAX ASSESSMENT BOARD OF APPEALS, Paul G. Karras, Secretary and in his official capacity as the LAKE COUNTY ASSESSOR, and the DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Beth Henkel, Commissioner, Respondents. ) ) ) ) ) ) Cause No. 49T10-0304-TA-17 ) ) ) ) ) ) ) ) ) ) ) )

ON APPEAL FROM A FINAL DETERMINATION OF

THE INDIANA BOARD OF TAX REVIEW
FOR PUBLICATION February 21, 2006

FISHER, J. BP Products North America, Inc. (BP) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real and personal property for the 1999 tax year. On appeal, the Court must decide whether the Indiana Board erred when it determined that BP was not entitled to an equalization adjustment for the year at issue. 1 RELEVANT FACTS AND PROCEDURAL HISTORY BP, one of the largest oil and gasoline producers/retailers in the United States, owns both real and personal property in North Township, Lake County, Indiana. In June of 2000, BP appealed its 1999 assessment to the State Board of Tax Commissioners (State Board), alleging that its property was "assessed at a level of value [] higher than the level of assessment for other tangible property in Lake County, Indiana." 2 (See, e.g., Cert. Admin. R. at 3 (footnote added).)

In its complaint, BP also alleges that in denying the equalization adjustment, the Indiana Board violated its federal due process and equal protection rights under the Fourteenth Amendment to the U.S. Constitution, as well as its state equal privileges rights under Article I,

Download BP Products North America, Inc. v. John S. Matonovich, et al.pdf

Indiana Law