FISHER, Judge.
Canal Square Limited Partnership (Canal Square) appeals the final determination of the State Board of Tax Commissioners (State Board) assessing its property as of the March 1, 1992 assessment date. Canal Square presents two issues to the Court in its original tax appeal:
I. Whether the State Board rebutted Canal Square's prima facie case establishing the proper amount of obsolescence to be considered in valuing its property.
II. Whether...
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