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  5. 679 N.E.2d 882 (1997)
 

BD. OF TAX COM'RS v. TWO MARKET SQUARE

No. 49S10-9603-TA-227.

679 N.E.2d 882 (1997)

STATE BOARD OF TAX COMMISSIONERS, Appellant (Respondent below), v. 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., Appellees (Petitioners below).

Supreme Court of Indiana.

May 12, 1997.

Attorney(s) appearing for the Case

Pamela Carter, Attorney General, Jon Laramore, Ted J. Holaday, Deputy Attorneys General, Indianapolis, for Appellant.

George C. Patrick, Assistant Lake County Atty., Schreiner & Malloy PC, Schererville, for Amicus Curiae County of Lake.

Michael K. Irwin, Stephen J. Peters, William N. Ivers, Stewart & Irwin, Indianapolis, for Amicus Curiae Metro. School Dist. of Pike Twnshp.

Gordon Lord, County Attorney, Yoder, Ainlay, Ulmer & Buckingham, Goshen, for Amicus Curiae Elkhart County.

Sue A. Beesley, Corporation Counsel, Douglas J. DeGlopper, Assistant Corporation Counsel, Indianapolis, for Amicus Curiae Consolidated City of Indianapolis and Marion County.

Stephen H. Paul, Janet Madden Charles, Baker & Daniels, Indianapolis, for Appellee.

ON PETITION FOR REVIEW

SULLIVAN, Justice.

We hold that under the regulatory scheme for assessing property values promulgated by the State Board of Tax Commissioners during 1989 and 1990, paved parking areas may be assessed either as "primary" or "secondary" industrial/commercial land.

Background

Two Market Square Associates Limited Partnership, Duke Realty Investments, Inc., The Equitable Life Assurance Society of the...

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