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  5. 629 N.E.2d 962 (1994)
 

THORNTOWN TELEPHONE CO. v. BD. OF TAX COM'RS

Nos. 49T10-9210-TA-00083, 49T10-9210-TA-00082.

629 N.E.2d 962 (1994)

THORNTOWN TELEPHONE COMPANY, Inc., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, C. Kurt Zorn, Chairman, Gordon E. McIntyre, Member, Wanda K. Watts, Member, Respondents. Tri-County Telephone Company, Inc. Petitioner, v. State Board of Tax Commissioners, C. Kurt Zorn, Chairman, Gordon E. McIntyre, Member, Wanda K. Watts, Member, Respondents.

Tax Court of Indiana.

February 25, 1994.

Attorney(s) appearing for the Case

Daniel P. Byron and Jeffrey T. Bennett, McHale, Cook & Welch, P.C., Indianapolis, for petitioners.

Pamela Carter, Atty. Gen. of Indiana, Joel Schiff and Marilyn S. Meighen, Deputy Attys. Gen., Indianapolis, for respondents.

FISHER, Judge.

Thorntown Telephone Company, Inc. and Tri-County Telephone Company, Inc. (the Companies) appeal the State Board of Tax Commissioners' (the State Board) final determination denying an adjustment for economic obsolescence on their distributable property for 1990.

ISSUE

Whether the State Board must apply an adjustment for economic obsolescence in the assessment of the Companies' property.

FACTS AND PROCEDURAL HISTORY...

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