52 Ind. Admin. Code 4-1-3

Current through October 31, 2024

Section 52 IAC 4-1-3 - Jurisdiction of the board

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) a determination by an assessing official or a county property tax assessment board of appeals described under IC 6-1.5-4-1;

(2) a final determination of the department of local government finance described under IC 6-1.5-5-1; or

(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.

52 IAC 4-1-3

Indiana Board of Tax Review; 52 IAC 4-1-3; filed 5/15/2020, 8:34 a.m.: 20200610-IR-052190626FRA