The Petitioners argue that the increase in their house's grade from a B-1 to a B+2 was arbitrary and capricious because the Assessor did not inspect the interior of their house prior to that change. To support their argument, the Petitioners rely on Leehaug v. State Bd. of Tax Comm'rs, No. 49T10-9108-SC-44 (Indiana Tax Ct. June 22, 1992) (unpublished opinion). The Assessor argues that the Petitioners' reliance on Leehaug is improper because unpublished opinions cannot be cited as authority and, furthermore, that the Xs failed to show that the increase in grade was arbitrary and capricious. the Assessor is correct. Unpublished opinions are not regarded as precedent and are not to be cited as authority before any court. Ind. Tax Court Rule 17; Delaplane v. Francis, 636 N.E.2d 169, 172 n.3 (Ind. Ct. App. 1994), trans. denied.