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ATTORNEY FOR PETITIONER: B. KEITH SHAKE LOCKE REYNOLDS, LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENTS: STEVE CARTER ATTORNEY GENERAL OF INDIANA DAVID A. ARTHUR DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ RIETH RILEY CONSTRUCTION, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0208-TA-100 ) INDIANA BOARD OF TAX REVIEW, ) DEPARTMENT OF LOCAL GOVERNMENT ) FINANCE, ST. JOSEPH COUNTY ) ASSESSOR, and GREENE TOWNSHIP ) ASSESSOR, ) ) Respondents. ) _____________________________________________________________________ ORDER ON RESPONDENTS' MOTION TO DISMISS NOT FOR PUBLICATION December 13, 2005 FISHER, J. Rieth Riley Construction (Rieth Riley) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) denying its Petitions to Correct Error (Forms 133) for the 1994-1997 tax years (years at issue). The matter is currently before the Court on the Respondents' motion to dismiss. In their motion, the Respondents claim this Court lacks subject matter jurisdiction to hear this appeal because Rieth Riley's Forms 133 were not timely filed. While the Court rejects the Respondents' claim

that the Court lacks subject matter jurisdiction, 1 it must dismiss the case on other grounds. For the reasons stated below, the Court GRANTS the Respondents' motion. FACTS, PROCEDURAL HISTORY AND DISCUSSION Rieth Riley owns an asphalt recycling facility in St. Joseph County containing equipment that converts removed asphalt (a solid waste) into useful products. On May 31, 1994, the Indiana Department of Environmental Management (IDEM) certified Rieth Riley's equipment as a resource recovery system (RRS) for the 1994 tax year. 2 Effective May 1, 1995, the General Assembly eliminated the RRS deduction on a phased out basis. See 1995 Ind. Acts 25

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