Scheub v. State Board of Tax Commissioners

The Petitioner, Gerry J. Scheub (Scheub), appeals the final determination of the State Board of Tax Commissioners (State Board) assigning a 35% physical depreciation to Scheub’s home following a 1992 interim reassessment of his property. In this original tax appeal, Scheub disputes the State Board’s decision to lower his assigned level of physical depreciation from 45% to 35% and challenges the validity of the township assessor’s interim reassessment.

ISSUES

I. Whether the Court has subject matter jurisdiction to decide the validity of the interim reassessment.

II. Whether the interim…