Authority: IC 6-1.5-6-2

Affected: IC 6-1.1-15

Sec. 11. "Party" means a participant in a matter governed by this article, which may include the following:

1. (1) The owner of the subject property.
2. (2) The taxpayer responsible for the property taxes payable on the subject property.
3. (3) The department.
4. (4) The county assessor.
5. (5) Any other party with a statutory or contractual right or duty to appeal or defend a determination, which may include a county auditor.
6. (6) A party authorized to file an amicus brief under IC 6-1.1-15-4.

(Indiana Board of Tax Review; 52 IAC 4-2-11; filed May 15, 2020, 8:34 a.m.: 20200610-IR-052190626FRA)