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  5. 648 N.E.2d 713 (1995)
 

WILLIAMS IND. v. BD. OF TAX COM'RS

No. 49T10-9206-TA-00041.

648 N.E.2d 713 (1995)

WILLIAMS INDUSTRIES, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, and Jennifer Maher, Hearing Officer for the State Board of Tax Commissioners, Respondents.

Tax Court of Indiana.

March 30, 1995.

Attorney(s) appearing for the Case

Curtis J. Dickinson, Dickinson & Associates, Indianapolis, Jeffrey S. Bate, Bate, Harrold & Meltzer, Shelbyville, for petitioner.

Pamela Carter, Atty. Gen., Marilyn S. Meighen, Deputy Atty. Gen., Indianapolis, for respondents.

FISHER, Judge.

Williams Industries (Williams) appeals a final determination of the State Board of Tax Commissioners (the State Board), assessing Williams's real property for the March 1, 1991, assessment. The sole issue for the court's review is whether the State Board abused its discretion in refusing to grant Williams's Form 130/131 Petitions for Review of Assessment.

FACTS AND PROCEDURAL HISTORY

Williams owns two parcels of commercial property...

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