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SCHEUB v. STATE BD. OF TAX COM'RS

No. 49T10-9509-SC-00107.

716 N.E.2d 638 (1999)

Gerry J. SCHEUB, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

September 22, 1999.

Attorney(s) appearing for the Case

Crystal Bauer, Richard F. James, James, James & Manning, P.C., Dyer, IN, Attorneys for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Marilyn S. Meighen, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Petitioner, Gerry J. Scheub (Scheub), appeals the final determination of the State Board of Tax Commissioners (State Board) assigning a 35% physical depreciation to Scheub's home following a 1992 interim reassessment of his property. In this original tax appeal, Scheub disputes the State Board's decision to lower his assigned level of physical depreciation from 45% to 35% and challenges the validity of the...

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