State Board of Tax Commissioners v. New Energy Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• affirming trial court’s ruling that State Board could not deny New Energy’s deduction application based solely on its untimely filing.
• nothing in the law precludes the State Board from considering an untimely filed application for a deduction from the assessed valuation for new manufacturing equipment in an economic revitalization area
• since nothing in the law precluded the State Board from considering an untimely filed application for a deduction from the assessed valuation for new manufacturing equipment in an economic revitalization area, the State Board had authority to consider it

Source: CourtListener parenthetical corpus (CC0).