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MAHAN v. STATE BD. OF TAX COM'RS

No. 49T10-9204-TA-00020.

622 N.E.2d 1058 (1993)

Robert W. MAHAN and Theodosia P. Mahan, Petitioners, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

October 25, 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, Robert W. Mahan and Theodosia P. Mahan (the Mahans), appeal the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), assessing a parcel of the Mahans' Bartholomew County commercial property for the March 1, 1989, assessment.

ISSUES I. Whether the State Board's 1991 amendment of the 1988 Bartholomew County Land Valuation Order is effective for the March 1, 1989, assessment...

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