Clarkson v. Department of Local Government Finance

Terry L. Clarkson and Kimberly Clark-son (the Petitioners) appeal the State Board of Tax Commissioners' (State Board) final determination valuing their real property for the 1995 tax year. The issue for the Court to decide is whether the State Board erred in valuing the Petitioners' land under the Johnson County Land Order (land order).

FACTS AND PROCEDURAL HISTORY

The Petitioners own and operate a manufacturing facility in Franklin, Indiana. In accordance with Indiana Code § 6-1.1-4-13.6, the State Board promulgated a land order for the Johnson County assessing officials to use for the 1995…