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SIMMONS v. STATE BD. OF TAX COM'RS

No. 49T10-9312-TA-00093.

642 N.E.2d 559 (1994)

Jon B. SIMMONS, Petitioner, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

November 14, 1994.

Attorney(s) appearing for the Case

Jon B. Simmons, pro se.

Pamela Carter, Atty. Gen. of Indiana and Joel Schiff, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Jon B. Simmons (Simmons), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), valuing Simmons's commercial property for the 1989 assessment.

ISSUE

Whether Simmons's property is entitled to an economic obsolescence adjustment to reflect the effects of its neighborhood.

FACTS AND PROCEDURAL HISTORY

Simmons owns property in Center...

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