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Ondents. ) On Appeal from the Porter County Property Tax Assessment Board of Appeals Petition for Review of Assessment, Form 131 Petition No. 64-008-98-1-4-00004 Parcel No. 08-000469326 Findings of Fact and Conclusions of Law On January 1, 2002, pursuant to Public Law 198-2001, the Indiana Board of Tax Review (IBTR) assumed jurisdiction of all appeals then pending with the State Board of Tax Commissioners (SBTC), or the Appeals Division of the State Board of Tax Commissioners (Appeals Division.

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