Indiana Tax Court February 6, 2004, 49T10-0206-TA-61 (Indianapolis Racquet Club, Inc. v. Washington Township (Marion County) Assessor)

FISHER, J.

The Petitioner, Indianapolis Racquet Club, Inc. (IRC), appeals from a final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 1995 assessment year. The sole issue for the Court's review is whether the Indiana Board erred in valuing IRC's land.