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BARTH, INC. v. STATE BD. OF TAX COMM'RS

Cause No. 49T10-9701-TA-00086.

699 N.E.2d 800 (1998)

BARTH, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

September 22, 1998.

Attorney(s) appearing for the Case

Tamatha A. Stevens, McMains, Goodin & Orzeske, Indianapolis, for Petitioner.

Jeffrey A. Modisett, Attorney General, Kathryn Symmes Kirk, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

Barth, Inc. (Barth) appeals final assessment determinations of the State Board of Tax Commissioners (State Board) fixing the assessed value of property Barth owns for the 1989, 1990, and 1991 tax years. Barth raises three issues in this original tax appeal. Barth contends that the base rate calculations of the buildings located on the property are incorrect, that the buildings were entitled to a kit adjustment as of March 1, 1991,1...

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