Ind. Code § 6-1.1-30-12
(c) The department of local government finance shall base its final decision on the report, any additional evidence taken by the department, and any records that the department considers relevant.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part; 6-1-64-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.100; P.L.198-2001, SEC.71.