Bishop v. State Board of Tax Commissioners

Petitioners C. Franklin and Su-zane H. Bishop appeal the final determination of the State Board of Tax Commissioners (State Board) establishing the assessed value of their condominium as of March 1, 1995. The Bishops present two issues for the Court's consideration, which the Court restates as:

I. Whether, in assessing the Bishops' condominium, the State Board applied its regulations in an unconstitutional manner, resulting in an inequitable and unjust assessment in violation of the Indiana Constitution, art. X, § 1; 1 and

II. Whether the State Board erroneously denied a grade adjustment for…