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GRIDER v. DEPT. OF LOCAL GOVERNMENT FINANCE

No. 49T10-0107-TA-56.

799 N.E.2d 1239 (2003)

Mark K. GRIDER and Jayne M. Grider, Petitioners, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

December 11, 2003.

Attorney(s) appearing for the Case

G. John Cento, Thomas M. Atherton, Katz & Korin, PC, Indianapolis, IN, Attorney for Petitioners.

Steve Carter, Attorney General of Indiana, Laureanne Nordstrom, Deputy Attorney General, Indianapolis, IN, Attorney for Respondent.

FISHER, J.

Mark K. Grider and Jayne M. Grider (the Griders) appeal the final determination of the State Board of Tax Commissioners (State Board) valuing their real property for the March 1, 1998 assessment date. The sole issue for the Court to decide is whether the State Board erred in assigning an "A" grade to the Griders' home.

FACTS AND PROCEDURAL HISTORY

In 1997, the Griders designed and built a 3,900 square foot brick home in Hamilton County...

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