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  5. 516 N.E.2d 1129 (1987)
 

MARION CTY. BD. OF REV. v. BD. OF TAX COM'RS

Cause No. 49T05-8709-TA-00040.

516 N.E.2d 1129 (1987)

MARION COUNTY BOARD OF REVIEW, Petitioner, v. State Board of TAX Commissioners, Butler University, and Butler Associates Limited, Respondents.

Tax Court of Indiana.

December 16, 1987.

Attorney(s) appearing for the Case

Sheila E. Kinney, City-County Legal Div., Indianapolis, for petitioner.

Linley E. Pearson, Atty. Gen. by James R. Green, Deputy Atty. Gen., Barton T. Sprunger, Phillip J. Stoffregen, Mark J. Richards, Ice Miller Donadio & Ryan, Indianapolis, for respondents.

FISHER, Judge.

The Marion County Board of Review has filed a "Petition to Set Aside Final Determination of the State Board of Tax Commissioners." It alleges that the Respondent State Board's determination granting a 100% exemption for certain real property owned by Respondent Butler Associates Limited, and occupied and used for educational purposes by Respondent Butler University, was not supported by substantial evidence, was arbitrary, capricious, an abuse of discretion...

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