Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction and increase of assessed valuations by the county assessor under IC 6-1.1-13 to attain a just and equal basis of assessment among the taxpayers in the county. The rules must specify the procedures and standards to be used by the county assessor.
As added by P.L.6-1997, SEC.106.
Structure Indiana Code
Chapter 31. Department of Local Government Finance─adoption of Rules, Forms, and Returns
6-1.1-31-1. Duties of Department; Rules
6-1.1-31-4. Copies of Promulgations
6-1.1-31-5. True Tax Value; Factors Considered by Assessing Officials
6-1.1-31-7. Assessment of Personal Property; Classification
6-1.1-31-8. Exchange of Information With Other States or United States
6-1.1-31-9. Reassessment; Adoption of Rules
6-1.1-31-11.5. Rules Governing Practice of Representatives in Proceedings
6-1.1-31-12. Rules Governing Reduction and Increase of Assessed Valuations