Damico v. Department of Local Government Finance

John and . Michelina Damico, d/b/a Moulded Acoustical Products (Mould-ed), appeal the final determinations of the State Board of Tax Commissioners (State Board) that assessed Moulded's improvement for the 1990-94 tax years. The issues before the Court are:

1. Whether the State Board should have applied the thirty-year physical depreciation table to Moulded's improvement for the 1990 tax year;

II. Whether the assessment of Mould-ed's improvement for the 1990-98 tax years should have been reduced because it was assessed for a central heating system that it does not have;

III. Whether Moulded's…