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WESTERN SEL. PROP. v. BD. OF TAX COM'RS

No. 49T10-9212-TA-00106.

639 N.E.2d 1068 (1994)

WESTERN SELECT PROPERTIES, L.P., Petitioner, v. State Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

September 9, 1994.

Attorney(s) appearing for the Case

Robert J. Shuckit, Joseph D. Calderon, Jeffrey A. Abrams, Stacy L. Hill, Dann Pecar Newman Talesnick & Kleiman, P.C., Indianapolis, IN, for petitioner.

Pamela Carter, Atty. Gen., Thomas K. Caldwell, Marilyn S. Meighen, Deputy Attys. Gen., for respondent.

FISHER, Judge.

The Petitioner, Western Select Properties, L.P. (Western Select), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), valuing its property improvements for the 1989 assessment.

ISSUES

I. Whether the State Board erred in refusing to allow obsolescence adjustments on Buildings 50 and 60. II. Whether the State Board's award of an obsolescence adjustment on Building...

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