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ATTORNEY FOR PETITIONER: MARILYN S. MEIGHEN MEIGHEN & ASSOCIATES, P.C. Carmel, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER JOHN D. SNETHEN DEPUTY ATTORNEYS GENERAL Indianapolis, IN _____________________________________________________________________

IN THE INDIANA TAX COURT
JIM HADLEY CHEVROLET-CADILLAC, INC.,

FILED
Dec 23 2008, 2:38 pm
of the supreme court, court of appeals and tax court

_____________________________________________________________________ CLERK ) ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0611-TA-97 ) MADISON TOWNSHIP ASSESSOR ) (JEFFERSON COUNTY, INDIANA), ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION December 23, 2008 FISHER, J. Jim Hadley Chevrolet Cadillac, Inc. (JHCC) challenges the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its personal property for the March 1, 2005 assessment date (period at issue). The issue for the Court to decide is whether the new and used vehicles that JHCC sold to out-of-state customers qualified for the interstate commerce exemption provided in Indiana Code

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Indiana Law