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ATTORNEYS FOR PETITIONER: JEFFREY T. BENNETT BRADLEY D. HASLER BINGHAM McHALE LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JOEL SCHIFF DEPUTY ATTORNEY GENERAL Indianapolis, IN ______________________________________________________________________

IN THE INDIANA TAX COURT
ROLLER SKATING RINK OPERATORS ASSOCIATION d/b/a ROLLER SKATING ASSOCIATION, ) ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-0108-TA-76 ) DEPARTMENT OF LOCAL ) 1 GOVERNMENT FINANCE, ) ) Respondent. ) ) ______________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE STATE BOARD OF TAX COMMISSIONERS NOT FOR PUBLICATION December 6, 2005 The State Board of Tax Commissioners (State Board) was originally the Respondent in this appeal. However, the legislature abolished the State Board as of December 31, 2001. 2001 Ind. Acts 198

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