In Bender v. State Board of Tax Commissioners, 676 N.E.2d 1113 (Ind. Tax Ct. 1997), the Court decided whether a challenge to the selection of a pricing schedule was appropriate for a Form 133 Petition. Bender, 676 N.E.2d at 1113. The Court held that the selection of a pricing schedule required subjective judgment, and therefore could not be challenged via a Form 133, stating: "Clearly, the assessor must use his or her judgment in determining which schedule to use. It is not a decision automatically mandated by a straightforward finding of fact. The assessor must consider the property in question, including its physical attributes and predominant use, and make a judgment as to which schedule is most appropriate. Just as the assessor must use subjective judgment to determine which base price model to employ within these schedules, so too the assessor must exercise his or her discretion to determine which schedule to use." Id. at 1116.