Field representatives and hearing examiners; powers and duties
Sec. 11. Field representatives and hearing examiners employed
under section 10 of this chapter, when authorized by the county
property tax assessment board of appeals, have the powers granted
to the county property tax assessment board of appeals for the review
of, and hearings on, assessments. The field representatives and
hearing examiners shall report their findings to the board in writing
at the conclusion of each review or hearing. After receipt of the
written report, the board may take further evidence or hold further
hearings. The final decision on each matter shall be made by the
board based upon the field representative's or hearing officer's report,
any additional evidence taken by the board, and any records that the
board considers pertinent.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.97.
Last modified: May 28, 2006