FISHER, Judge.
Lake County Trust Company No. 1163 (Lake County Trust) appeals the final determination of the State Board of Tax Commissioners (State Board) assessing its property as of the March 1, 1989 assessment date. Lake County Trust presents one issue to the Court in its original tax appeal: Whether the State Board rebutted Lake County Trust's prima facie case establishing the proper amount of obsolescence to be considered in valuing its property.
Procedural...
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