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  5. 842 N.E.2d 899 (2006)
 

P/A BUILDERS & DEV. v. JENNINGS CTY ASSESS.

Nos. 49T10-0409-TA-47, 49T10-0412-TA-56, 49T10-0412-TA-57.

842 N.E.2d 899 (2006)

P/A BUILDERS & DEVELOPERS, LLC, Petitioner, v. JENNINGS COUNTY ASSESSOR, Respondent; Hurricane Food, Inc., Petitioner, v. White River Township Assessor, Respondent; Kooshtard Property VI, LLC, Petitioner, v. White River Township Assessor, Respondent.

Tax Court of Indiana.

February 10, 2006.

Attorney(s) appearing for the Case

Timothy J. Vrana, Timothy J. Vrana LLC, Columbus, for Petitioners.

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

ORDER ON PETITIONERS' PETITIONS FOR REHEARING

FISHER, J.

On November 3, 2005, this Court issued an opinion in each of the above-captioned cases. In both P/A Builders and Kooshtard Property, the Court upheld the local assessing official's 2002 assessment of the real property at issue because neither petitioner had presented a prima facie case that its assessment was erroneous. See P/A Builders & Developers, LLC v. Jennings County Assessor...

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