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ATTORNEY FOR PETITIONER: TIMOTHY J. VRANA ATTORNEY AT LAW Columbus, IN

ATTORNEYS FOR RESPONDENT: STEVE CARTER ATTORNEY GENERAL OF INDIANA ALLEN R. MORFORD DEPUTY ATTORNEY GENERAL Indianapolis, IN

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IN THE INDIANA TAX COURT
_____________________________________________________________________ JOHNSON OIL COMPANY, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0408-TA-36 ) CENTER TOWNSHIP ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ORDER ON RESPONDENT'S MOTION TO DISMISS NOT FOR PUBLICATION June 30, 2005 FISHER, J. Johnson Oil Company (JOC) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its commercial land for the March 1, 2002 assessment date. The matter is currently before the Court on the Center Township Assessor's (Assessor) motion to dismiss. FACTS AND PROCEDURAL HISTORY JOC owns .50 acres of land at the intersection of U.S. 31 and Markland Avenue in Kokomo, Indiana. A gas station/convenience mart sits on the land.

In accordance with Indiana Code

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