Indiana Tax Court April 3, 2002, 49T10-0009-TA-98 (Griffin v. Department of Local Government Finance)

*718

FISHER, J.

Michael Griffin appeals the final determination of the State Board of Tax Commissioners (State Board) denying his refund claim for real property taxes paid toward the Hospital Care for the Indigent (HCI) property tax levy for the 1996, 1997, and 1998 tax years.