GARRARD, Judge.
St. Joseph Medical Building Associates (Associates) applied to the City of Fort Wayne to have certain real estate owned by Associates designated as an "urban development area." See IC 6-1.1-12.1-1 et seq. The purpose of the application was to secure for Associates property tax relief benefits for the construction of a new medical office building and parking garage.
The City Common Council denied the application and upon appeal the Allen...
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