FISHER, J.
Mark & Jon Eckerling (the Eckerlings) appeal the final determination of the Indiana Board of Tax Review (Indiana Board) valuing their real property for the 2002 assessment year. The issue on appeal is whether the Indiana Board erred in upholding the Wayne Township Assessor's (Assessor) assessment under the residential pricing guidelines.
FACTS AND PROCEDURAL HISTORY
The Eckerlings own land and an improvement located at 3830 West Morris...
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