FISHER, Judge.
Remonstrators Walter Boshart, Larry E. Long, Mary H. Loveland and Robert L. Loveland (petitioners) appeal a final determination of the Indiana State Board of Tax Commissioners (State Board). The petitioners contest the State Board's April 11, 1996, refusal to issue subpoenas, pursuant to IND.TRIAL RULE 28(F), for a hearing concerning a Goshen Community Schools construction project. The petitioners contend that due to this failure, they could not adequately...
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