REAMS v. STATE BD. OF TAX COM'RS

No. 49T10-9204-TA-00024.

620 N.E.2d 758 (1993)

Fred W. REAMS and Karen Reams, Petitioners, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

June 18, 1993.


Attorney(s) appearing for the Case

John R. Rumple, Sharpnack Bigley David & Rumple, Columbus, for petitioners.

Pamela Carter, Atty. Gen., Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondent.


FISHER, Judge.

The Petitioners, Fred and Karen Reams, appeal the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing the Reamses' Bartholomew County residence for the March 1, 1989 assessment. The sole issue for the court's review is whether the State Board abused its discretion in refusing to grant the Reamses' Form 133 Petition for Correction of Error.

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