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  5. 689 N.E.2d 765 (1997)
 

NORTH PARK CINEMAS v. BD. OF TAX COM'RS

No. 82T10-9609-TA-00106.

689 N.E.2d 765 (1997)

NORTH PARK CINEMAS, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

December 5, 1997.

Attorney(s) appearing for the Case

G. Michael Schopmeyer and Martha J. Posey, Kahn, Dees, Donovan & Kahn, Evansville, for Petitioner.

Jeffrey A. Modisett, Attorney General, Angela L. Mansfield, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

North Park Cinemas, Inc. (North Park) appeals a final determination of the State Board of Tax Commissioners (State Board) removing North Park's obsolescence depreciation adjustment. See IND. ADMIN. CODE tit. 50, r. 2.1-5-1 (1992) (repealed 1995) (codified in present form at IND. ADMIN. CODE tit. 50, r. 2.2-10-7 (1996)). This Court AFFIRMS the final determination of the State Board.

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