Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter, the field representative or supervisor shall submit a written report of findings of fact and conclusions of law to the department of local government finance.
(b) Except as provided in IC 6-1.1-15, after reviewing the report, the department of local government finance may take additional evidence or hold additional hearings.
(c) The department of local government finance shall base its final decision on the report, any additional evidence taken by the department, and any records that the department considers relevant.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part; 6-1-64-3 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.100; P.L.198-2001, SEC.71.
Structure Indiana Code
Chapter 30. General Provisions Concerning the Department of Local Government Finance
6-1.1-30-1.1. Department of Local Government Finance Established; Commissioner
6-1.1-30-1.3. Treatment of References to the State Board of Tax Commissioners
6-1.1-30-1.5. Legalization of Appointment of Commissioner Before March 28, 2002
6-1.1-30-6. Records; Use of Records in Court and Other Proceedings
6-1.1-30-6.5. Appointment of Commissioner of Department of Local Government Finance
6-1.1-30-7. Deputy Commissioner
6-1.1-30-8. Employees; Compensation
6-1.1-30-10. Delegation of Powers and Duties
6-1.1-30-12. Review by Field Representative or Supervisor
6-1.1-30-14. Powers and Duties of Department
6-1.1-30-14.5. Payment for Services Provided by Professionals