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LOUIS D. REALTY CORP. v. STATE BD. OF TAX COM'RS

No. 49T10-9701-TA-36.

743 N.E.2d 379 (2001)

LOUIS D. REALTY CORPORATION, Petitioner, v. INDIANA STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

January 18, 2001.

Attorney(s) appearing for the Case

Curtis J. Dickson, Dickinson & Abel, David L. Pippen, Attorney at Law, Indianapolis, IN, for Petitioner.

Stephen R. Carter, Attorney General of Indiana, Laureanne Nordstrom, Deputy Attorney General, Indianapolis, IN, for Respondent.

FISHER, J.

Louis D. Realty Corporation (Louis Realty) appeals the State Board of Tax Commissioners' (State Board) final determinations that assessed its properties as of the March 1, 1992 assessment date. Louis Realty presents the following issues for this Court's review on appeal:

1) whether the State Board's Regulations regarding grade, condition, or obsolescence are unconstitutional because they lack ascertainable...

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