Ind. Code ch. 6-1.5-4

Ind. Code ch. 6-1.5-4
in effect

Ind. Code § 6-1.5-4-1 Appeals subject to review by Indiana board

Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning: (1) the assessed valuation of tangible property; (2) property tax deductions; (3) property tax exemptions; or (4) property tax credits; that are made from a determination by an assessing official or a county property tax assessment board of appeals to the Indiana board under any law. (b) Appeals described in this section shall be conducted under IC 6-1.1-15. As added by P.L.198-2001, SEC.95. Amended by P.L.256-2003, SEC.31; P.L.172-2011, SEC.49.

Ind. Code § 6-1.5-4-2 Subpoenas; examination of witnesses; oaths

Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or papers that are in the hands of any person. As added by P.L.154-2006, SEC.61.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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