The grade system is a key aspect of Indiana's true tax value system. White Swan Realty v. State Bd. of Tax Comm'rs, 712 N.E.2d 555, 559 (Ind. Tax Ct. 1999). In general, every home's materials, design, and workmanship are collectively assigned a grade from a (high) to E (low), which represents a numeric multiplier that raises or lowers an improvement's assessed value. See Miller Structures, Inc. v. State Bd. of Tax Comm'rs, 748 N.E.2d 943, 952 (Ind. Tax Ct. 2001). Grades above an a are indicated by an "A+1" through "A+10." IND. ADMIN. CODE tit. 50, r. 2.1-4-3(f) (1992). In Garcia v. State Bd. of Tax Commr's, 694 N.E.2d 794, 798 (Ind. Tax Ct. 1998), Indiana Court held that because there was no "ability to differentiate between an 'A+10' or an 'A' grade dwelling" under the State Board's regulations, it was "'compelled to find that the Sate Board's assessment . . . was arbitrary and capricious.'" Garcia v. State Bd. of Tax Commr's, 694 N.E.2d 794, 798 (Ind. Tax Ct. 1998), rev'd by 766 N.E.2d 341 (Ind. 2002).