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McDONALD'S CORP. v. STATE BD. OF TAX COM'RS

No. 49T10-9901-TA-3.

747 N.E.2d 654 (2001)

McDONALD'S CORPORATION, Petitioner, v. INDIANA STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

May 4, 2001.

Attorney(s) appearing for the Case

Timothy J. Vrana, Sharpnack, Bigley, David & Rumple, Columbus, IN, Attorney for Petitioner.

Steve Carter, Attorney General of Indiana, Laureanne Nordstrom, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

McDonald's Corporation (McDonald's) appeals the State Board of Tax Commissioners' (State Board) final determination that assessed its property as of the March 1, 1995 assessment date. McDonald's presents the following issue for this Court's review on appeal, which the Court restates as whether the State Board must value McDonald's land pursuant to the Commercial/Industrial Platted section of the Kosciusko County Land Valuation Order, which specifically...

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