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ATTORNEYS FOR PETITIONER: JOHN J. BUTLER PARKER POE ADAMS & BERNSTEIN LLP Raleigh, NC JOHN S. DULL ATTORNEY AT LAW Merrillville, IN BRIAN P. POPP LASZLO & POPP PC Merrillville, IN

ATTORNEYS FOR RESPONDENTS: JEFFREY T. BENNETT BRADLEY D. HASLER MARGARET M. CHRISTENSEN BINGHAM MCHALE LLP Indianapolis, IN

ATTORNEYS FOR INTERVENOR: GREGORY F. ZOELLER ATTORNEY GENERAL OF INDIANA JOHN D. SNETHEN DEPUTY ATTORNEY GENERAL Indianapolis, IN ______________________________________________________________________

CLERK ____________________________________________________________
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT

FILED

Jul 14 2010, 2:43 pm

LAKE COUNTY ASSESSOR,

) ) Petitioner, ) ) v. ) ) AMOCO SULFUR RECOVERY CORP., ) n/k/a BP PRODUCTS NORTH AMERICA, ) Cause No. 49T10-0909-TA-58 INC., BP PRODUCTS NORTH AMERICA, ) INC., ) ) Respondents, ) ) and ) ) Department of Local Government Finance, ) ) Intervenor. ) _____________________________________________________________________

ON APPEAL FROM THE FINAL DETERMINATIONS OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION July 14, 2010

FISHER, J. The Lake County Assessor (Assessor) appeals the Indiana Board of Tax Reviews (Indiana Board) final determinations concluding that its 2004, 2005, and 2006 personal property assessments of Amoco Sulfur Recovery Corp., n/k/a BP Products North America, Inc. and BP Products North America, Inc. (collectively, "BP") were untimely under Indiana Code

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