Evidence to be considered by county board
Sec. 16. Notwithstanding any provision in the 2002 Real Property
Assessment Manual and Real Property Assessment Guidelines for
2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a
county property tax assessment board of appeals or the Indiana board
shall consider all evidence relevant to the assessment of real property
regardless of whether the evidence was submitted to the township
assessor before the assessment of the property.
As added by P.L.178-2002, SEC.22.
Last modified: May 28, 2006