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CLARK v. STATE BOARD OF TAX COM'RS

No. 49T10-9701-TA-53.

742 N.E.2d 46 (2001)

Ronald D. CLARK, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

January 8, 2001.

Attorney(s) appearing for the Case

Curtis J. Dickinson, Dickinson & Abel, David L. Pippen, Attorney at Law, Indianapolis, IN, Attorneys for Petitioner.

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

FISHER, J.

Petitioner Ronald D. Clark appeals the final determination of the State Board of Tax Commissioners (State Board) establishing the assessed value for Clark's property as of March 1, 1993. Clark presents various issues for review. These are restated as:

I. Whether the State Board improperly adjusted the grade assigned Clark's apartment units from C to C-1 in order to account for items included as part of the GCR Apartment model but not found in the...

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