Appeal of Jackson Paper Manufacturing Company

8910PTC455, Appeal of Jackson Paper Manufacturing Company v. Jackson County, Court of Appeals case of 87 PTC 245. "Therefore, we hold that the Commission did not err in failing to find the County estopped from denying taxpayer exclusions for the years 1985 and 1986."

87 PTC 245, Appeal of Jackson Paper Manufacturing Company v. Jackson County, paper manufacturing company, denied application for exclusion, recycling and resource recovery. "…the decision of the Jackson County Board of Equalization and Review for 1987 denying the appellant's applications for exclusion from property taxation for the years 1982, 1983, 1984, 1985, and 1986 is AFFIRMED in part and REVERSED in part, the Commission concluding that property listed by the appellant for taxation in 1984 at a value of $6,588,369.64 (more particularly described in pages 12 and 13 of Appellant's Exhibit 4) was properly entitled to exclusion from taxation for the tax year 1984. The Jackson County Board properly denied the appellant's applications for exclusion for the other years at issue in this appeal."