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IRC, INC. v. WASHINGTON TP. ASSESSOR

No. 49T10-0206-TA-61.

802 N.E.2d 1018 (2004)

INDIANAPOLIS RACQUET CLUB, INC., Petitioner, v. WASHINGTON TOWNSHIP (MARION COUNTY) ASSESSOR, Respondent.

Tax Court of Indiana.

Transfer Denied May 21, 2004.

Attorney(s) appearing for the Case

Stephen E. DeVoe, B. Keith Shake, Henderson Daily Withrow & DeVoe, Indianapolis, IN, Attorneys for Petitioner.

Steve Carter, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, IN, Attorneys for Respondent.

FISHER, J.

The Petitioner, Indianapolis Racquet Club, Inc. (IRC), appeals from a final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 1995 assessment year. The sole issue for the Court's review is whether the Indiana Board erred in valuing IRC's land.

FACTS AND PROCEDURAL HISTORY

IRC owns and operates a commercial tennis club in Washington Township, Marion County, Indiana. IRC's facility is located...

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