Sterling Management-Orchard Ridge Apartments v. State Board of Tax Commissioners

Petitioner Sterling Management-Orchard Ridge Apartments (Sterling) appeals the final determination of the State Board of Tax Commissioners (State Board) denying Sterling’s request to lower the assessed value of its property as of the March 1, 1993 assessment date. In this original tax appeal, Sterling presents the following issues for the Court’s review:

I. Whether the State Board improperly assessed a retaining wall on the subject property;

II. Whether the State Board erroneously valued iron fencing on the subject property, where the State Board’s regulations do not assign values to such…