Section 52IAC2-2-12. "Original determination" defined  


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  •    "Original determination" means a determination of assessed value, qualification for an exemption, credit, or deduction, or other decision that is the subject of the appeal petition. (Indiana Board of Tax Review; 52 IAC 2-2-12; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1777)