Indiana Tax Court October 31, 2001, 45T10-9812-TA-186 (Zakutansky v. State Board of Tax Commissioners)

FISHER, J.

Peter and Mary Jane Zakutansky appeal the final determination of the State Board of Tax Commissioners (State Board) assessing their residential land as of the March 1, 1989 assessment date. The Zaku-tanskys present the following issues, which the Court restates as:

I. Whether the State Board's assessment of the Zakutanskys' property at $350 per front foot was correct; and

II.