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WHITLEY PRODUCTS, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9701-TA-00048.

704 N.E.2d 1113 (1998)

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

Tax Court of Indiana.

December 21, 1998.

Attorney(s) appearing for the Case

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

Jeffrey A. Modisett, Attorney General, Vincent S. Mirkov, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, J.

Whitley Products, Inc. (Whitley Products) appeals a final assessment determination of the State Board of Tax Commissioners (State Board) fixing the assessed value of property Whitley Products owns as of March 1, 1992. Whitley Products raises three issues for this Court's determination in this original tax appeal:

1) Did the State Board err in grading the subject improvement? 2) Did the State...

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