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  5. 714 N.E.2d 801 (1999)
 

CGC ENTERPRISES v. STATE BD. OF TAX COM'RS

Nos. 49T10-9610-TA-00137, 49T10-9610-TA-00138.

714 N.E.2d 801 (1999)

CGC ENTERPRISES, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent. Columbus Village Apartments, Petitioner, v. State Board of Tax Commissioners, Respondent.

Tax Court of Indiana.

August 6, 1999.

Attorney(s) appearing for the Case

John R. Rumple, Sharpnack, Bigley, David & Rumple, Columbus, IN, Attorney for Petitioners.

Jeffrey A. Modisett, Attorney General of Indiana, Vincent S. Mirkov, Joel Schiff, Deputy Attorneys General, Indianapolis, Indiana, Attorneys for Respondent.

FISHER, J.

Columbus Village Apartments and CGC Enterprises (hereinafter collectively referred to as petitioners) appeal the final determinations of the State Board of Tax Commissioners (State Board) fixing the assessed value of the petitioners' property as of March 1, 1994. In this original tax appeal, the petitioners raise one issue: whether the State Board erred in using a residential pricing schedule with a row-type adjustment in assessing the petitioners' properties...

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