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ATTORNEYS FOR PETITIONER: LARRY J. STROBLE RANDAL J. KALTENMARK ZIAADDIN MOLLABASHY BARNES & THORNBURG LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENTS: STEVE CARTER ATTORNEY GENERAL OF INDIANA DAWN D. CUMMINGS DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ ) PERDUE FARMS, INC., ) ) Petitioner, ) ) v. ) Cause No. 49T10-0607-TA-65 ) BOONE TOWNSHIP ASSESSOR, ) CASS TOWNSHIP ASSESSOR, ) COLUMBIA TOWNSHIP ASSESSOR, ) FERDINAND TOWNSHIP ASSESSOR, ) HALL TOWNSHIP ASSESSOR, ) HARBISON TOWNSHIP ASSESSOR, AND ) MARION TOWNSHIP ASSESSOR of ) DUBOIS COUNTY, ) DUBOIS COUNTY ASSESSOR, ) and DUBOIS COUNTY PROPERTY TAX ) ASSESSMENT BOARD OF APPEALS, ) ) Respondents. ) _____________________________________________________________________ ON APPEAL FROM THIRTEEN FINAL DETERMINATIONS OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION June 29, 2007 FISHER, J. Perdue Farms, Inc. (Perdue) appeals from thirteen final determinations of the Indiana Board of Tax Review (Indiana Board) valuing its personal property for the 2003

tax year (the year at issue). The issue for the Court to decide is whether Perdue's turkeys qualified for the interstate commerce inventory exemption under Indiana Code

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