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FIDELITY FED. SAV. & LOAN v. JENNINGS CTY

No. 49T10-0410-TA-48.

836 N.E.2d 1075 (2005)

FIDELITY FEDERAL SAVINGS & LOAN, Petitioner, v. JENNINGS COUNTY ASSESSOR, Respondent.

Tax Court of Indiana.

November 3, 2005.

Attorney(s) appearing for the Case

Timothy J. Vrana, Attorney At Law, Columbus, for Petitioner.

Steve Carter, Attorney General of Indiana, Allen R. Morford, Deputy Attorney General, Indianapolis, for Respondent.

FISHER, J.

Fidelity Federal Savings & Loan (Fidelity) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the March 1, 2002 assessment date. The sole issue before the Court is whether the Indiana Board erred in valuing Fidelity's improvement.

FACTS AND PROCEDURAL HISTORY

Fidelity owns a bank in Jennings County, Indiana. For the 2002 assessment date, the Jennings County Assessor (Assessor...

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