Legal Opinion
Garcia v. State Board of Tax Commissioners
Indiana Tax Court
Decided April 24, 1998No. 71T10-9601-TA-00004PublishedCited by 18 opinions
1Opinion of the Court
FISHER, Judge.
The Petitioners, Juan C. Garcia and Maria N. Garcia, appeal a final determination of the State Board of Tax Commissioners (State Board) assessing their real property as of March 1, 1993. The Garcias raise two issues in this original tax appeal:
I. Whether the application of an “A + 4” (240%) grade and design factor to the Gar-cias’ home was erroneous.
II. Whether the application of a grade and design factor to the Garcias’ swimming pool enclosure was erroneous.
FACTS AND PROCEDURAL HISTORY
The Garcias’ home is located in South Bend, Indiana and consists of approximately 10,000…
2Cases cited14 opinions
- Guinn v. LightIndiana Supreme Court · 1990
- Harlan Sprague Dawley, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1992
- Podgor v. Indiana UniversityIndiana Court of Appeals · 1978
- Mechanics Laundry & Supply, Inc. v. Indiana Department of State RevenueIndiana Tax Court · 1995
- GTE North Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1994
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Whitley Products, Inc. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Freudenberg-NOK General Partnership v. State Board of Tax CommissionersIndiana Tax Court · 1999
- King Industrial Corp. v. State Board of Tax CommissionersIndiana Tax Court · 1998
- Dodge v. State Board of Tax CommissionersIndiana Tax Court · 1999
- Inland Steel Co. v. State Board of Tax CommissionersIndiana Tax Court · 2000
13 more not listed; retrieve them via the Exa API.