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See Indianapolis Racquet Club Inc. v. Washington Twp. Assessor 802 N.E.2d 1018 1022 Ind. Tax Ct. 2004 I t is the taxpayer s duty to walk the Indiana Board through every element of the analysis. See Meridian Towers East West v. Washington Twp. Assessor 805 N.E.2d 475 478 Ind. Tax Ct. 2003 see also Clark v. State Bd. C Once the Petitioner establishes a prima facie case the burden shifts to the assessing official to rebut the Petitioner s evidence. See American United Life Insurance Co. v....
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