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ATTORNEY FOR PETITIONER: STEPHEN E. DEVOE BOSE MCKINNEY & EVANS, LLP Indianapolis, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA JENNIFER E. GAUGER DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ ) INDIANAPOLIS RACQUET CLUB INC., ) ) Petitioner, ) ) v. ) Cause Nos. 49T10-0312-TA-57 ) 49T10-0312-TA-58 LAWRENCE TOWNSHIP ) 49T10-0312-TA-59 (MARION COUNTY) ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW NOT FOR PUBLICATION March 15, 2007 FISHER, J. Indianapolis Racquet Club, Inc. (IRC) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its real property for the 1989, 1991, and 1995 tax years (years at issue). While IRC presents numerous issues for the Court's consideration, the Court consolidates and restates them as: whether IRC's improvement is a light, pre-engineered building that qualifies for a reduction in its assessed value for each of the years at issue.

FACTS AND PROCEDURAL HISTORY IRC owns and operates a commercial tennis club in Lawrence Township, Marion County, Indiana. IRC's improvement consists of eight indoor tennis courts (the tennis facility), a lobby, pro-shop, locker rooms, and retail areas. The only section of IRC's improvement at issue in this case is the tennis facility. For each of the years at issue, the Lawrence Township Assessor (Assessor) assessed IRC's tennis facility using the General Commercial Industrial (GCI) light warehouse cost schedule and the 40-year life expectancy table. Believing that its tennis facility was assessed incorrectly, IRC appealed the assessments. On September 17, 2002, the Indiana Board held a combined hearing on IRC's appeals. 1 The Indiana

Board issued a final determination on November 6, 2003, in which it denied IRC's challenges. IRC filed three original tax appeals with this Court on December 12, 2003. The Court heard the parties' oral arguments on January 29, 2007. Additional facts will be supplied as necessary. STANDARD OF REVIEW This Court gives great deference to final determinations of the Indiana Board when it acts within the scope of its authority. Wittenberg Lutheran Vill. Endowment Corp. v. Lake County Prop. Tax Assessment Bd. of Appeals, 782 N.E.2d 483, 486 (Ind. More specifically, IRC filed a Petition for Review of Assessment (Form 131) with the State Board of Tax Commissioners (State Board) for both its 1989 and 1995 assessments; IRC filed a Petition for Correction of Error (Form 133) with the Marion County Auditor for its 1991 assessment. After the State Board was abolished by the legislature on December 31, 2001, the Indiana Board of Tax Review (Indiana Board) conducted the combined hearing and issued a final determination on IRC's appeals. See 2001 Ind. Acts 198

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