Indiana Code
Title 6. Taxation
Article 1.5. Indiana Board of Tax Review

Chapter 1. Definitions

6-1.5-1-1. Applicability of Definitions - Sec. 1. The definitions in IC 6-1.1-1 apply throughout this...

6-1.5-1-2. "Major Political Party" - Sec. 2. "Major political party" has the meaning set forth...

6-1.5-1-3. "Indiana Board" - Sec. 3. "Indiana board" refers to the Indiana board of...

6-1.5-1-4. "Small Claim" - Sec. 4. "Small claim" means an appeal where the parties...

Chapter 2. Establishment of Board

6-1.5-2-1. Establishment of Board; Members; Terms; Quorum - Sec. 1. (a) A state agency to be known as...

6-1.5-2-2. Surety Bonds - Sec. 2. (a) Before performing any official duties, each lay...

6-1.5-2-3. Removal of Members - Sec. 3. After a hearing on the matter, the governor...

6-1.5-2-4. Meetings; Supplies - Sec. 4. The Indiana board shall meet in continuous session...

6-1.5-2-5. Record Keeping - Sec. 5. The Indiana board shall keep a record of...

6-1.5-2-6. Charge by Indiana Board to Person Who Files Indiana Tax Court Petition - Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shall charge...

Chapter 3. Employees

6-1.5-3-1. Hiring Employees; Compensation - Sec. 1. (a) To properly and efficiently perform its duties,...

6-1.5-3-2. Delegation of Powers - Sec. 2. The Indiana board may delegate to an employee...

6-1.5-3-3. Administrative Law Judges - Sec. 3. (a) The Indiana board may, by written order,...

6-1.5-3-4. Voluntary Dispute Resolution - Sec. 4. (a) As used in this section, "county board"...

6-1.5-3-4.5. Repealed - As added by P.L.249-2015, SEC.21. Repealed by P.L.121-2019, SEC.17.

Chapter 4. Appeals of Determinations by Assessing Officials

6-1.5-4-1. Appeals Subject to Review by Indiana Board - Sec. 1. (a) The Indiana board shall conduct an impartial...

6-1.5-4-2. Subpoenas; Examination of Witnesses; Oaths - Sec. 2. In order to obtain information that is necessary...

Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance

6-1.5-5-1. Review of Appeals; Notice of Final Determination; Procedures for Initiation of Appeal - Sec. 1. (a) The Indiana board shall conduct impartial review...

6-1.5-5-2. Hearings; Resolution by Indiana Board; Notice; Auditor Duties - Sec. 2. (a) After receiving a petition for review that...

6-1.5-5-3. Forms - Sec. 3. The Indiana board shall prescribe a form for...

6-1.5-5-4. Additional Evidence; Additional Hearings; Determination Based on Stipulation; Findings - Sec. 4. (a) After conducting a hearing, the Indiana board...

6-1.5-5-5. Notice by Indiana Board; County Auditor to Give Notice to Taxing Units - Sec. 5. After the hearing, the Indiana board shall give...

6-1.5-5-6. Time Limits for Hearings and Final Determination; Appeal Options; When De Novo Review Required - Sec. 6. (a) The Indiana board shall conduct a hearing...

6-1.5-5-7. Judicial Review of Final Determinations - Sec. 7. A final determination of the Indiana board is...

6-1.5-5-8. Applicability of Ic 6-1.1-15; Substitution of Department of Local Government Finance - Sec. 8. (a) IC 6-1.1-15, as in effect before January...

6-1.5-5-9. Subpoenas; Oaths - Sec. 9. In order to obtain information that is necessary...

6-1.5-5-10. Affidavits; Writs Directing Appearance or Production - Sec. 10. (a) The Indiana board may file an affidavit...

Chapter 6. Adoption of Rules

6-1.5-6-1. Adoption of Rules - Sec. 1. (a) Subject to subsection (b), the Indiana board...

6-1.5-6-2. Indiana Board Rules - Sec. 2. (a) The Indiana board may adopt rules under...

6-1.5-6-3. Rules Related to Voluntary Dispute Resolution - Sec. 3. (a) As used in this section, "county board"...