Snodgrass v. Testa
Annotate this CaseAt issue in this appeal was a 2010 assessment of personal property issued by the Pike County auditor against Lockheed Martin Energy Systems, Inc. (LMES) for tax year 1993. The tax commissioner canceled the assessment. LMES prevailed before the Board of Tax Appeals (BTA) on appeal. LMES prosecuted its appeal to the Supreme Court based on the BTA’s failure to address its contentions that the auditor issued the assessment frivolously and in bad faith. The county auditor cross-appealed. The Supreme Court affirmed, holding (1) the BTA lacked the authority to make a finding of frivolous conduct or bad faith on the auditor’s part; (2) LMES had standing as an aggrieved party to prosecute its appeal to the Supreme Court; and (3) the tax commissioner properly canceled the assessment, as affirmed by the BTA, because LMES was never shown to qualify as a “taxpayer” as that term is statutorily defined for purposes of the personal property tax.
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