State Board of Tax Commissioners v. Town of St. John

DICKSON, Justice.

ON PETITION FOR REVIEW

The State Board of Tax Commissioners (“State Board”) appeals from the Indiana Tax Court’s judgment regarding the validity of the Indiana property tax assessment system. We affirm in part and reverse in part.

This case initially arose in the Indiana Tax Court on individual petitions by three taxpayers from Marion County, James K. Gil-day, Dimple Clarine Shelton, and William E. Wise, and a petition by the Town of St. John on behalf of a class of approximately fifty-seven of its residents. The Tax Court consolidated the petitions, conducted a bench trial in…