Loveless Construction Co. (Loveless) appeals a final determination of the State Board of Tax Commissioners (State Board) assessing an office building it owns as of March 1, 1994. The sole issue to be decided is whether the State Board erred in assigning a 5% obsolescence factor to the property.
FACTS AND PROCEDURAL HISTORY
Loveless owns an office building in New Castle, Indiana. Loveless...
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