Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15; IC 6-1.5-4-1; IC 6-1.5-5-1

Sec. 3. The board shall conduct an impartial review of an appeal from:

1. (1) a determination by an assessing official or a county property tax assessment board of appeals described under IC 6-1.5-4-1;
2. (2) a final determination of the department of local government finance described under IC 6-1.5-5-1; or
3. (3) any other determination or finding by the department, a property tax assessment board of appeals (PTABOA), or an assessing official for which review by the board is expressly authorized under Indiana law.

(Indiana Board of Tax Review; 52 IAC 4-1-3; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)