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  5. 691 N.E.2d 1365 (1998)
 

ZAKUTANSKY v. STATE BD. OF TAX COM'RS

No. 64T10-9410-TA-00227.

691 N.E.2d 1365 (1998)

Peter ZAKUTANSKY et ux., Petitioners, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

February 13, 1998.

Attorney(s) appearing for the Case

Philip D. Norman, Costas & Norman, Valparaiso, for Petitioners.

Jeffrey A. Modisett, Attorney General, Joel Schiff, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, Judge.

Peter and Mary Jane Zakutansky (Zakutansky) appeal the final determination of the State Board of Tax Commissioners assessing their residential land as of the March 1, 1989 assessment date.

ISSUE

Whether Zakutansky's land assessment, pursuant to a valid land order, complies with Indiana law.

FACTS AND PROCEDURAL HISTORY

Zakutansky owns residential land and improvements...

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