CHAPTER 2. ESTABLISHMENT OF BOARD
IC 6-1.5-2
Chapter 2. Establishment of Board
IC 6-1.5-2-1
Establishment of board; members; terms; quorum
Sec. 1. (a) A state agency to be known as the Indiana board of tax
review is established. The Indiana board is composed of three (3) lay
members. The governor shall appoint the members of the Indiana
board. The members of the Indiana board shall elect the chairperson
of the board.
(b) Two (2) members of the Indiana board must be members of
one (1) major political party, and one (1) member of the board must
be a member of the other major political party.
(c) Except as provided in subsections (d) and (e), the term of
office of an Indiana board member is four (4) years.
(d) The initial terms of office of the Indiana board are as follows:
(1) For one (1) board member, one (1) year.
(2) For one (1) board member, two (2) years.
(3) For one (1) board member, three (3) years.
(e) An Indiana board member appointed to fill a vacancy shall
serve for the unexpired term of the member's predecessor.
(f) Any two (2) members of the Indiana board constitute a quorum
for the transaction of business. Action may be taken by the Indiana
board only upon the vote of a majority of the whole board.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-2-2
Surety bonds
Sec. 2. (a) Before performing any official duties, each lay member
of the Indiana board shall execute:
(1) a surety bond in the amount of ten thousand dollars
($10,000), with a surety approved by the governor; and
(2) an oath of office.
(b) The surety bond shall be payable to the state and shall be
conditioned on the faithful discharge of the Indiana board member's
duties. The executed surety bond and oath of office shall be filed in
the office of the secretary of state.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-2-3
Removal of members
Sec. 3. After a hearing on the matter, the governor may remove a
member of the Indiana board for incompetency, neglect, or
inefficiency.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-2-4
Meetings; supplies
Sec. 4. The Indiana board shall meet in continuous session
throughout each calendar year in quarters provided by the state in the
city of Indianapolis. The state shall provide the Indiana board with
the supplies and printing that the board needs to transact business.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-2-5
Record keeping
Sec. 5. The Indiana board shall keep a record of its proceedings
and orders. The Indiana board's record is a public record. A copy of
the appropriate portion of the record is sufficient evidence in all
courts or proceedings to prove an action, a rule, or an order of the
Indiana board if the copy is certified by a lay member of the board.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-2-6
Charge by Indiana board to person who files Indiana tax court
petition
Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shall
charge a person that files a petition with the Indiana tax court for
review of a determination by the Indiana board the reasonable cost
of preparing any necessary copies and transcripts for transmittal to
the court.
As added by P.L.219-2007, SEC.88.