FISHER, J.
Blackbird Farms Apartments, LP (Blackbird) appeals from three final determinations of the State Board of Tax Commissioners (State Board) valuing its real property for the 1995 assessment. The sole issue before the Court is whether the State Board erred in valuing Blackbird's land at $60,000 per acre.
FACTS AND PROCEDURAL HISTORY
Blackbird's real property, consisting of approximately thirteen acres of land and a 154-unit apartment complex...
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