- (a) IC 6-1.1-15 , as in effect before January 1, 2002, applies to an appeal of a final determination of the state board of tax commissioners issued before January 1, 2002.
- (b) The department of local government finance is substituted for the state board of tax commissioners in an appeal described in subsection (a).
As added by P.L.198-2001, SEC.95.