Indiana Code - Taxation - Title 6, Section 6-1.1-15-14

Review; use of rules and consideration of circumstances at time of
assessment

Sec. 14. In any assessment review the assessing official, the
county assessor, and the members of a county property tax
assessment board of appeals shall:
(1) use the department of local government finance's rules in
effect; and
(2) consider the conditions and circumstances of the property as
they existed;
on the original assessment date of the property under review.

As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77;
P.L.90-2002, SEC.142.

Last modified: May 28, 2006