1. (a) As used in this section, "county board" means a county property tax assessment board of appeals.

2. (b) The Indiana board may adopt rules under IC 4-22-2 , including emergency rules under IC 4-22-2-37.1 , to establish procedures for its employees to assist taxpayers and local officials in their attempts to informally resolve disputes in which:

   1. (1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and
   2. (2) the county board has not given written notice of its decision on the issues under review.

As added by P.L.113-2010, SEC.42.