GARCIA v. STATE BD. OF TAX COM'RS

No. 71T10-9809-TA-104.

743 N.E.2d 817 (2001)

Juan C. and Marcia N. GARCIA, Petitioners, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

February 14, 2001.


Attorney(s) appearing for the Case

Timothy D. Hernly, John C. Smarrella, Barnes & Thornburg, South Bend, IN, Attorneys for Petitioner.

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


FISHER, J.

The petitioners, Juan and Marcia Garcia (Garcias), appeal the final determination of the State Board of Tax Commissioners (State Board) for the 1993 tax year. In their original tax appeal, the Garcias raise several issues, which the Court condenses and restates as:

1. Whether the grade of "A + 6" given to the Garcias' residence was arbitrary and capricious; and

2. Whether the State Board acted arbitrarily and capriciously when it failed...

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