BARTH, INC. v. STATE BD. OF TAX COM'RS

No. 49T10-9905-TA-127.

756 N.E.2d 1124 (2001)

BARTH, INC., Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

October 16, 2001.


Attorney(s) appearing for the Case

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

Steve Carter, Attorney General of Indiana, Kathryn Symmes Kirk, Deputy Attorney General, Indianapolis, IN, Attorney for the Respondent.


FISHER, J.

Barth, Inc. (Barth) appeals the April 23, 1999 final determination of the State Board of Tax Commissioners (State Board) that assessed Barth's commercial buildings for the March 1, 1989-91 assessment dates. Barth raises various issues, which the Court consolidates and restates as: whether Barth is entitled to adjustments to the base rates used to assess its buildings.1

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