CHAPTER 4. APPEALS OF DETERMINATIONS BY ASSESSING OFFICIALS
IC 6-1.5-4
Chapter 4. Appeals of Determinations by Assessing Officials
IC 6-1.5-4-1
Appeals subject to review by Indiana board
Sec. 1. (a) The Indiana board shall conduct an impartial review of
all appeals concerning:
(1) the assessed valuation of tangible property;
(2) property tax deductions; or
(3) property tax exemptions;
that are made from a determination by an assessing official or a
county property tax assessment board of appeals to the Indiana board
under any law.
(b) Appeals described in this section shall be conducted under
IC 6-1.1-15.
As added by P.L.198-2001, SEC.95. Amended by P.L.256-2003,
SEC.31.
IC 6-1.5-4-2
Subpoenas; examination of witnesses; oaths
Sec. 2. In order to obtain information that is necessary to the
Indiana board's conduct of a necessary or proper inquiry, the Indiana
board or a board administrative law judge may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers that are in the hands
of any person.
As added by P.L.154-2006, SEC.61.