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  5. 644 N.E.2d 192 (1994)
 

DAV-CON, INC. v. STATE BD. OF TAX COM'RS

No. 45T10-9307-TA-00044.

644 N.E.2d 192 (1994)

DAV-CON, INC., Petitioner, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

December 14, 1994.

Attorney(s) appearing for the Case

Kenneth D. Reed, Abrahamson, Reed & Adley, Hammond, for petitioner.

Pamela Carter, Atty. Gen., Ted J. Holaday, Deputy Atty. Gen., Indianapolis, for respondent.

FISHER, Judge.

The Petitioner, Dav-Con, Inc. (Dav-Con), appeals the final determination of the Respondent, the State Board of Tax Commissioners (the State Board), valuing Dav-Con's business personal property for the March 1, 1992, assessment.

ISSUES I. Whether the State Board erred in assessing Dav-Con for property that Dav-Con held in its storage facility but did not own. II. Whether the State Board's valuation of...

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