CHAPTER 4. APPEALS OF DETERMINATIONS BY ASSESSING OFFICIALS - Indiana Statutes

IC 6-1.5-4
     Chapter 4. Appeals of Determinations by Assessing Officials

IC 6-1.5-4-1
Appeals subject to review by Indiana board
     Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning:
        (1) the assessed valuation of tangible property;
        (2) property tax deductions; or
        (3) property tax exemptions;
that are made from a determination by an assessing official or a county property tax assessment board of appeals to the Indiana board under any law.
    (b) Appeals described in this section shall be conducted under IC 6-1.1-15.
As added by P.L.198-2001, SEC.95. Amended by P.L.256-2003, SEC.31.

IC 6-1.5-4-2
Subpoenas; examination of witnesses; oaths
     Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:
        (1) subpoena and examine witnesses;
        (2) administer oaths; and
        (3) subpoena and examine books or papers that are in the hands of any person.
As added by P.L.154-2006, SEC.61.