[Download] "Amax Inc. (Through Amax Coal Company v." by Indiana Tax Court CAUSE NO. 11T05-8611-TA-00038 # eBook PDF Kindle ePub Free

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eBook details

• Title: Amax Inc. (Through Amax Coal Company v.
• Author : Indiana Tax Court CAUSE NO. 11T05-8611-TA-00038
• Release Date : January 28, 1990
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 71 KB

Description

Amax Inc., (Amax) appeals the State Board of Tax Commissioners' final determination that preparation plant coal washing equipment
is not exempt pursuant to IC 6-1.1-10-12. The property was assessed for the years of 1985, 1986, and 1987. This cause is a
consolidation of three lawsuits for the three years involved. The coal washing equipment is the only exemption in dispute
in the present case. Other exemptions were claimed by Amax and denied by the Department of Environmental Management (DEM)
under IC 6-1.1-10-9. Amax's appeal from the denial of the other exemptions was heard in the case of Indiana Department of
Environmental Management v. Amax, Inc. (1988), Ind. App., 529 N.E.2d 1209. The Court of Appeals held that Amax was entitled
to those exemptions pursuant to IC 6-1.1-10-9. Id. at 1214. As a result, this Court will remand, irrespective of the outcome
of this case, to the State Board of Tax Commissioners for a full determination of Amax's total assessment for the years of
1985, 1986, and 1987. During the assessment period, Amax, an Indiana corporation, was in the business of mining and marketing coal. Amax's customers
were predominantly electric utility companies located within Indiana. Amax owned three coal mines in Indiana. The mines were
located in the Illinois Coal Basin and therefore the coal contained high concentrations of sulfur and ash.

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