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TAX COM'RS v. INDIANAPOLIS RACQUET CLUB

No. 49S10-0011-TA-631.

743 N.E.2d 247 (2001)

STATE BOARD OF TAX COMMISSIONERS, Appellant (Respondent Below), v. INDIANAPOLIS RACQUET CLUB, INC., Appellee (Petitioner Below).

Supreme Court of Indiana.

March 6, 2001.

Attorney(s) appearing for the Case

Karen M. Freeman-Wilson, Attorney General of Indiana, Jon Laramore, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

Stephen E. DeVoe, B. Keith Shake, Indianapolis, IN, Attorneys for Appellee.

ON PETITION FOR REVIEW

BOEHM, Justice.

We hold that the Tax Court erred in concluding that Indiana Code section 6-1.1-31-6 requires the State Board of Tax Commissioners and the county land valuation commission to consider all of the listed factors as to each parcel. The State Board may adopt rules providing that actual sales of comparable properties may serve as a proxy for these factors. However, in this case we conclude that the Indianapolis Racquet Club...

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