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BOCK PRODUCTS v. INDIANA STATE BD.

No. 49T10-9605-TA-00040.

683 N.E.2d 1368 (1997)

BOCK PRODUCTS, INC., Petitioner, v. INDIANA STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

July 18, 1997.

Attorney(s) appearing for the Case

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

Jeffrey A. Modisett, Attorney General, Marilyn S. Meighen, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

Bock Products, Inc. (Bock) appeals the State Board of Tax Commissioners' (State Board) final determination of its real property assessment for 1989 and 1990. Bock filed two 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 Instruction Bulletin 91-8 to its real property. The issue before this Court is whether...

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