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BOEHING v. STATE BD. OF TAX COM'RS

No. 49T10-9905-TA-128.

763 N.E.2d 502 (2001)

Richard A. and Phyllis L. BOEHNING, and Louise K. Heinold, Petitioners, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

Publication Ordered February 5, 2002.

Attorney(s) appearing for the Case

Beverly B. Hamersly, Indianapolis, IN, Attorney for Petitioners.

Steve Carter, Attorney General of Indiana, Vincent S. Mirkov, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

Richard Boehning, Phyllis Boehning, and Louise Heinold (collectively, the Taxpayers) appeal the final determination of the State Board of Tax Commissioners (State Board) valuing their property for the March 1, 1995 assessment date.

ISSUES

I. Whether the settlement of an appeal on a neighboring parcel can be considered by this Court in its ruling; and

II. Whether the State Board erred in classifying the majority of Taxpayers' property...

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