Wetzel Enterprises, Inc. v. State Board of Tax Commissioners

FISHER, Judge.

The Petitioner, Wetzel Enterprises, Inc. (Wetzel), appeals a final determination of the State Board of Tax Commissioners (State Board) that reinstated the original assessed value assigned Wetzel’s real property during the 1989 general reassessment.

FACTS AND PROCEDURAL HISTORY

Wetzel owns real property located in Evansville,, Vanderburgh County, Indiana. Wetzel’s real property consists of approximately .4 acres of land along with an office budding and various storage sheds. Wetzel’s property was valued at $92,300 ($2,330 for the land and $89,970 for the improvements) during the…