Section 52IAC2-1-3. Jurisdiction of the board

Latest version.

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 described under IC 6-1.5-5-1; or

(3) any other determination or finding by the department, a PTABOA, or an assessing official for which review by the board is expressly authorized under Indiana law.

(Indiana Board of Tax Review; 52 IAC 2-1-3; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1776)

                    
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