Sec. 0.3. Petitions for review filed under section 3 of this chapter with respect to notices of action of the county property tax assessment board of appeals issued before January 1, 2002, that are pending before the state board of tax commissioners on December 31, 2001:
(1) are transferred to the Indiana board of tax review; and
(2) are subject to the law in effect before amendments under P.L.198-2001.
The state board of tax commissioners shall transfer to the Indiana board of tax review by January 1, 2002, the records relating to each petition for review referred to in this section.
As added by P.L.220-2011, SEC.123.
Structure Indiana Code
Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors
6-1.1-15-0.3. Transfer of Certain Petitions for Review to Indiana Board of Tax Review; Governing Law
6-1.1-15-1.1. Taxpayer's Appeal of an Assessment; Exceptions; Prohibited Claims; Deadlines
6-1.1-15-4. Indiana Board Appeal Procedures; Determination
6-1.1-15-5. Rehearing; Judicial Review; Procedure
6-1.1-15-6. Record for Judicial Review
6-1.1-15-9. Appeal of Determination After Further Proceedings
6-1.1-15-10. Pending Review; Effect on Tax Payment; Posting of Bond; Separate Assessed Value Record
6-1.1-15-10.7. Reimbursement of County Assessor for Defending Certain Appeals; Adoption of Ordinance
6-1.1-15-12.5. Correction of Error on Township Assessor's Initiative
6-1.1-15-15. Class Action Suits
6-1.1-15-16. Evidence to Be Considered by County Board and Indiana Board of Tax Review
6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence