Legal Opinion
Clark v. Department of Local Government Finance
Indiana Tax Court
Decided December 17, 2002No. 49T10-9808-TA-103PublishedCited by 9 opinions
1Opinion of the CourtFisher, J.
Ronald D. Clark (Clark) challenges the State Board of Tax Commissioners' (State Board) March 1, 19983 assessment of his two apartment buildings. The Court finds that the dispositive issues are:
I. Whether Clark presented a prima facie case showing the proper grade for his apartment buildings; and
II. Whether Clark quantified the obsolescence depreciation he sought for his apartment buildings. 2
For the reasons given below, the Court AFFIRMS the State Board's May 31, 1996 final determination on these issues.
FACTS AND PROCEDURAL HISTORY
This case arrives back in this Court from a previous remand to…
2Cases cited5 opinions
- Clark v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Quality Farm & Fleet, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 2001
- Deer Creek Developers, Ltd. v. Department of Local Government FinanceIndiana Tax Court · 2002
- Walker Manufacturing Co. Ex Rel. Conner v. Department of Local Government FinanceIndiana Tax Court · 2002
- Davidson Industries v. Indiana State Board of Tax CommissionersIndiana Tax Court · 2001
3Cited by9 opinions
- Long v. Wayne Township AssessorIndiana Tax Court · 2005
- Scopelite v. Indiana Department of Local Government FinanceIndiana Tax Court · 2010
- Indianapolis Racquet Club, Inc. v. Washington Township (Marion County) AssessorIndiana Tax Court · 2004
- Heart City Chrysler/Lockmandy Motors v. Department of Local Government FinanceIndiana Tax Court · 2004
- Mary K. Fisher v. Carroll County AssessorIndiana Tax Court · 2017
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