Indiana Tax Court December 17, 2002, 49T10 9810-TA-117 (Eastgate Partnership v. Department of Local Government Finance)

FISHER, J.

Eastgate Partnership (Eastgate) appeals the final determination of the State Board of Tax Commissioners (State Board) valuing its land for the 1989 general reassessment. The issue before the Court is whether Eastgate made a prima facie case showing that its land should have been assessed from the "Township-Other" portion of the Marion County Land Valuation Order (land order).