FISHER, J.
Aboite Corporation (Aboite) appeals the final determination of the State Board of Tax Commissioners (State Board) valuing its property for the March 1, 1992 assessment date.
ISSUES
I. Whether the State Board exceeded its statutory authority in reassessing Aboite's land from agricultural to commercial?
II. Whether the State Board erroneously calculated the amount of obsolescence depreciation to which Aboite's shopping center is...
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