INDIANAPOLIS | The Indiana Tax Court issued a mixed ruling Monday afternoon in a long-running multimillion dollar tax dispute between Lake County and U.S. Steel Corp. regarding the company's 2001 tax bill.

Indiana Tax Court Judge Thomas Fisher upheld most of the complex calculations the Indiana Board of Tax Review relied upon two years ago to reduce the tax value of U.S. Steel's Gary Works plant from $269 million to $90 million.

The decision indicates the steelmaker succeeded in arguing its taxes should be reduced because the more than 700 buildings suffer from an inefficient building layout that reduces the plant's value.

The tax court ruling also indicates that U.S. Steel proved the bleak state of the steel industry and other factors reduced its property value in Gary.

The court reversed the tax board's decision that the steelmaker's land values should be reduced because of environmental contamination of the Grand Calumet River, which runs through its property.

County Attorney John Dull said Monday afternoon that county officials will decide soon whether an appeal is feasible.

Neither John Armstrong, a spokesman for U.S. Steel, nor the company's attorneys could be reached Monday for comment.

U.S. Steel paid the 2001 tax bill as calculated by Lake County and could receive a partial refund or future tax credits if the company wins out.

The 2001 tax bill in dispute was the last tax bill determined by local assessors. State lawmakers stripped local officials of their steel mill assessment duties a year later.