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INDIAN INDUS. INC. v. DEPT. OF LOCAL GOVERNMENT FINANCE

No. 49T10-9811-TA-165.

791 N.E.2d 286 (2003)

INDIAN INDUSTRIES, INC., Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

Publication Ordered June 30, 2003.

Attorney(s) appearing for the Case

David L. Pippen, Indianapolis, Attorney for Petitioner.

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

FISHER, J.

Indian Industries, Inc. (Indian) appeals the final determination of the State Board of Tax Commissioners (State Board) valuing its real property for the March 1, 1992 assessment date.

ISSUES

I. Whether the State Board erred in applying a 35% obsolescence depreciation adjustment to Indian's improvement;

II. Whether the State Board erred in grading Indian's improvement; and

III. Whether the State Board erred in valuing Indian...

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