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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
_____________________________________________________________________ KOOSHTARD PROPERTIES, LLC, ) ) Petitioner, ) ) v. ) Cause No. 49T10-0408-TA-35 ) HOWARD COUNTY ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ORDER ON RESPONDENT'S MOTION TO DISMISS NOT FOR PUBLICATION June 30, 2005 FISHER, J. Kooshtard Properties, LLC (Kooshtard) appeals the final determination of the Indiana Board of Tax Review (Indiana Board) valuing its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 Howard County Assessor's (Assessor) motion to dismiss. FACTS AND PROCEDURAL HISTORY Kooshtard owns .91 acres of land at the intersection of U.S. 31 and S.R. 26 in Kokomo, Indiana. A gas station/convenience mart sits on the land.

In accordance with Indiana Code

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