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IHP v. STATE BD. OF TAX COM'RS

Nos. 49T10-9506-TA-00051, 49T10-9506-TA-00052.

694 N.E.2d 1224 (1998)

INDIANAPOLIS HISTORIC PARTNERS, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

April 23, 1998.

Attorney(s) appearing for the Case

James W. Beatty, J.F. Beatty, Landman & Beatty, Indianapolis, for Petitioner.

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

FISHER, Judge.

Indianapolis Historic Partners (IHP) appeals the final determination of the State Board of Tax Commissioners (State Board) assessing its property as of the March 1, 1989 assessment date. IHP presents two issues, one of which the Court finds dispositive:

Whether the State Board must value IHP's land pursuant to that part of the Marion County Land Valuation Order (Land Order) establishing values for apartment land.

Finding that IHP's...

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