Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 1.1 - PROPERTY TAXES
Chapter 15 - PROCEDURES FOR REVIEW AND APPEAL OF ASSESSMENT AND CORRECTION OF ERRORS
Section 6-1.1-15-16 - Evidence to be considered by county board and Indiana board of tax review

Ind. Code § 6-1.1-15-16

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Current through P.L. 171-2024
Section 6-1.1-15-16 - Evidence to be considered by county board and Indiana board of tax review

Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment of real property regardless of whether the evidence was submitted to the township assessor (if any) or county assessor before the assessment of the property.

IC 6-1.1-15-16

As added by P.L. 178-2002, SEC.22. Amended by P.L. 219-2007, SEC.47; P.L. 146-2008, SEC.143.