Indiana Tax Court July 12, 1999, 49T10-9605-TA-00055 (Morris v. State Board of Tax Commissioners)

FISHER, J.

Donald G. Morris appeals a final determination of the State Board of Tax Commissioners (State Board) fixing the assessed value of his real property as of March 1, 1993. Morris raises one issue for the Court’s determination: whether, the State Board erred in concluding that the subject improvement did not qualify for a kit adjustment.