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CANAL REALTY-INDY CASTOR v. STATE BD. OF TAX

No. 49T10-9803-TA-23.

744 N.E.2d 597 (2001)

CANAL REALTY-INDY CASTOR, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

February 5, 2001.

Attorney(s) appearing for the Case

David L. Pippen, Indianapolis, IN, Attorney for Petitioner.

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

FISHER, J.

Petitioner Canal Realty-Indy Castor (Canal) appeals the final determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of Canal's property as of March 1, 1992. Canal presents various issues for the Court's consideration, which the Court restates as:

I. Whether the State Board erroneously denied Canal an additional obsolescence adjustment for the subject improvements; II. Whether the State Board...

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