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WHITE SWAN REALTY v. STATE BD. OF TAX COM'RS

No. 49T10-9701-TA-00019.

712 N.E.2d 555 (1999)

WHITE SWAN REALTY, Petitioner, v. STATE BOARD OF TAX COMMISSIONERS, Respondent.

Tax Court of Indiana.

May 24, 1999.

Attorney(s) appearing for the Case

Curtis J. Dickinson, David L. Pippen, Dickinson & Abel, Indianapolis, Indiana, Attorneys for Petitioner.

Jeffrey A. Modisett, Attorney General of Indiana, Ted J. Holaday, Deputy Attorney General, Indianapolis, Indiana, Attorneys for Respondent.

FISHER, J.

White Swan Realty (White Swan) appeals the final determinations1 of the State Board of Tax Commissioners (State Board) fixing the assessed value of two real estate parcels it owned located in Allen County, Indiana as of March 1,1992.

ISSUES

I. Whether the State Board's final determination with respect to division wall pricing of the subject properties lacked substantial...

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