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WARECO ENTERPRISES v. BD. OF TAX COM'RS

No. 49T10-9606-TA-00066.

689 N.E.2d 1299 (1997)

WARECO ENTERPRISES, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

Publication Ordered December 18, 1997.

Attorney(s) appearing for the Case

Curtis J. Dickinson, David L. Pippen, Dickinson & Abel, Indianapolis, for Petitioner.

Jeffrey A. Modisett, Attorney General, and Vincent S. Mirkov, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

Wareco Enterprises, Inc. (Wareco) appeals the State Board of Tax Commissioner's (State Board) final determination of its real property assessment for 1989, 1990 and 1991. Wareco filed three Form 133 Petitions for Correction of Errors, alleging that mathematical errors occurred when the assessor calculated the Perimeter to Area Ratio (PAR), calculated the Base Rate, and failed to apply the appropriate Physical...

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