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  5. 747 N.E.2d 645 (2001)
 

FLEET SUPPLY, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9806-TA-58.

747 N.E.2d 645 (2001)

FLEET SUPPLY, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

Publication Ordered April 24, 2001.

Attorney(s) appearing for the Case

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

Steve Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Petitioner, Fleet Supply, Inc. (Fleet Supply), appeals the Final Determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of its property as of March 1, 1995. Fleet Supply presents the following issues for the Court's consideration:

I. Whether the State Board erroneously determined the Main Building's physical depreciation based upon a forty-year, instead...

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