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MEADOWBROOK NORTH APARTMENTS v. CONNER

No. 49T10-0203-TA-35.

854 N.E.2d 950 (2005)

MEADOWBROOK NORTH APARTMENTS, an Indiana Limited Partnership, Petitioner, v. Brenda CONNER, Assessor of Noble Township, Wabash County, Respondent.

Tax Court of Indiana.

Ordered Published October 3, 2006.

Attorney(s) appearing for the Case

Brent A. Auberry, Vickie L. Norman, Baker & Daniels, Indianapolis, IN, for Petitioner.

Steve Carter, Attorney General of Indiana, Linda I. Villegas, Deputy Attorney General, Indianapolis, IN, for Respondent.

FISHER, J.

Meadowbrook North Apartments, an Indiana Limited Partnership (Meadowbrook), appeals the Indiana Board of Tax Review's (Indiana Board) final determination valuing its real property as of March 1, 1995. The sole issue for the Court to decide is whether Meadowbrook is entitled to an adjustment to account for economic obsolescence.1 For the following reasons, the Court REVERSES the Indiana Board's final determination.

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