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  5. 741 N.E.2d 815 (2000)
 

KING INDUS. CORP. v. INDIANA STATE BD.

No. 49T10-9902-TA-10.

741 N.E.2d 815 (2000)

KING INDUSTRIAL CORPORATION, Petitioner, v. INDIANA STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

December 22, 2000.

Attorney(s) appearing for the Case

Timothy J. Vrana, Sharpnack, Bigley, David & Rumple, Columbus, IN, Attorney for Petitioner.

Karen M. Freeman-Wilson, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

King Industrial Corporation (King) appeals the State Board of Tax Commissioners' (State Board) January 11, 1999, corrected final determination that assessed its building as of the March 1, 1993 assessment date. King presents the following issue for this Court's review on appeal: whether the interior components of its building should be subtracted from the base price of the building before applying a kit building adjustment and then added back in at 100...

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