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SOLLERS POINTE v. DEPT. OF LOCAL GOV. FIN.

No. 49T10-0101-TA-19.

790 N.E.2d 185 (2003)

SOLLERS POINTE COMPANY, Petitioner, v. DEPARTMENT OF LOCAL GOVERNMENT FINANCE, Respondent.

Tax Court of Indiana.

February 19, 2003.

Attorney(s) appearing for the Case

Larry J. Stroble, Jennifer A. Dunfee, Barnes & Thornburg, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Joel Schiff, Deputy Attorney General, Indianapolis, IN, Attorneys For Respondent.

FISHER, J.

Sollers Pointe Company (Sollers Pointe) appeals the final determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of its real property as of March 1, 1995. Sollers Pointe raises two issues, which the Court restates as:

I. Whether the State Board properly denied a reduction to the base rate of Sollers Pointe's improvement for its partitioning; and

II. Whether the State Board properly applied a B...

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