1. Home
  2. Browse Decisions
  3. N.E.2d
  4. 766 N.E.2d
  5. 766 N.E.2d 341 (2002)
 

STATE BD. OF TAX COM'RS v. GARCIA

No. 71S10-0108-TA-366.

766 N.E.2d 341 (2002)

STATE BOARD OF TAX COMMISSIONERS, Appellant (Respondent Below), v. Juan C. GARCIA and Maria N. Garcia, Appellees (Petitioners Below).

Supreme Court of Indiana.

April 12, 2002.

Attorney(s) appearing for the Case

Steve Carter, Attorney General of Indiana, Nandita G. Shepherd, Deputy Attorney General, Indianapolis, IN, Attorneys for Appellant.

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

SHEPARD, Chief Justice.

In a property grading system based upon comparables, what happens when a property is incomparable?

In this case, the Indiana State Board of Tax Commissioners appeals the Indiana Tax Court's decision that the Board's methodology for assessing Juan and Maria Garcia's home at a grade of "A + 6" for the 1993 tax year was arbitrary and capricious. The State Board argues that the Tax Court abused its discretion in overturning the grading...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases