American United Life Insurance Company (AUL) appeals the Indiana Board of Tax Review's (Indiana Board) final determination valuing its real property for the 1995 tax year. AUL presents multiple issues for this Court's consideration, which the Court restates as:
I. Whether the grade of AUL's building should have been reduced from an "A-1" to "A-2;"
II. Whether AUL's land should have been valued...
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