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STATE BD. OF TAX COM'RS v. TOWN OF ST. JOHN

No. 49S10-9806-TA-340.

702 N.E.2d 1034 (1998)

STATE BOARD OF TAX COMMISSIONERS, Appellant (Respondent below), v. TOWN OF ST. JOHN, et al., Appellees (Petitioners below).

Supreme Court of Indiana.

December 4, 1998.

Attorney(s) appearing for the Case

Jeffrey A. Modisett, Attorney General, Jon Laramore, Deputy Attorney General, Indianapolis, for Appellant.

Thomas M. Atherton, Dutton & Overman, Indianapolis, Kenneth J. Falk, Indiana Civil Liberties Union, Indianapolis, Peter H. Donahoe, Hill Fulwider McDowell Funk & Mathews, P.C., Indianapolis, James K. Gilday, Wood Tuohy Gleason Mercer & Herrin, Indianapolis, Richard A. Waples, Indianapolis, for Appellees.

Landmark Appraisals, David L. Pippen, Indianapolis, Amicus Curiae.

DICKSON, Justice.

ON PETITION FOR REVIEW

The State Board of Tax Commissioners ("State Board") appeals from the Indiana Tax Court's judgment regarding the validity of the Indiana property tax assessment system. We affirm in part and reverse in part.

This case initially arose in the Indiana Tax Court on individual petitions by three taxpayers from Marion County, James K. Gilday, Dimple Clarine Shelton, and William E. Wise, and a petition by the Town...

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