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MYNSBERGE v. STATE BD. OF TAX COM'RS

No. 20T10-9211-TA-00095.

612 N.E.2d 1129 (1993)

Richard C. MYNSBERGE, Petitioner, v. STATE Board of Tax Commissioners, and William R. Ogle, Individually and in His Capacity As Elkhart County Assessor, Respondents.

Tax Court of Indiana.

April 23, 1993.

Attorney(s) appearing for the Case

Robert W. Mysliwiec, Jones Obenchain Ford Pankow & Lewis, South Bend, for petitioner.

Pamela F. Carter, Atty. Gen. of Indiana and Joel Schiff, Deputy Atty. Gen., Indianapolis, for the State Board of Tax Com'rs.

Michael F. DeBoni and B. Douglas Hayes, Yoder Ainlay Ulmer & Buckingham, Goshen, for William R. Ogle.

FISHER, Judge.

This is an appeal from a final determination of the Respondent State Board of Tax Commissioners (the State Board) assessing an Elkhart County office building owned by the Petitioner, Richard Mynsberge, for the March 1, 1989, assessment. The State Board has raised an affirmative defense alleging lack of subject matter jurisdiction over Mynsberge's appeal. The sole issue for the court is whether the rule enunciated in Elizondo v. Read (1992), Ind...

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