Indiana Tax Court December 17, 2002, 49T10-9808-TA-103 (Clark v. Department of Local Government Finance)

FISHER, J.

Ronald D. Clark (Clark) challenges the State Board of Tax Commissioners' (State Board) March 1, 19983 assessment of his two apartment buildings. The Court finds that the dispositive issues are:

I. Whether Clark presented a prima facie case showing the proper grade for his apartment buildings; and

II.