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  5. 656 N.E.2d 308 (1995)
 

TWO MARKET SQUARE v. STATE BD. OF TAX

No. 49T10-9404-TA-00119.

656 N.E.2d 308 (1995)

TWO MARKET SQUARE Associates Limited Partnership; Duke Realty Investments, Inc.; the Equitable Life Assurance Society of the United States; and W.R.C. Properties, Inc., Petitioners, v. STATE Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

September 27, 1995.

Attorney(s) appearing for the Case

Stephen H. Paul, Brian S. Fennerty, Janet M. Charles, BAKER & DANIELS, Indianapolis, for Petitioners.

Pamela Carter, Attorney General of Indiana, Ted Holaday, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

The Petitioners, Two Market Square Associates Limited Partnership, Duke Realty Investments, Inc., The Equitable Life Assurance Society of the United States, and W.R.C. Properties, Inc. (collectively, the Tax-payers), each appeal a final determination of the Respondent, the State Board of Tax Commissioners (the State Board), valuing their respective properties for the March 1, 1989, and the March 1, 1990, assessment dates.

ISSUE

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