Membership
Sec. 1. Except as provided in section 9 of this chapter, each
county shall have a county board of tax adjustment composed of
seven (7) members. The members of the county board of tax
adjustment shall be selected as follows:
(1) The county fiscal body shall appoint a member of the body
to serve as a member of the county board of tax adjustment.
(2) Either the executive of the largest city in the county or a
public official of any city in the county appointed by that
executive shall serve as a member of the board. However, if
there is no incorporated city in the county, the fiscal body of the
largest incorporated town of the county shall appoint a member
of the body to serve as a member of the county board of tax
adjustment.
(3) The governing body of the school corporation, located
entirely or partially within the county, which has the greatest
taxable valuation of any school corporation of the county shall
appoint a member of the governing body to serve as a member
of the county board of tax adjustment.
(4) The remaining four (4) members of the county board of tax
adjustment must be residents of the county and freeholders and
shall be appointed by the board of commissioners of the county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.7-1983,
SEC.9; P.L.69-1985, SEC.1; P.L.8-1989, SEC.25; P.L.4-1991,
SEC.135.
Last modified: May 28, 2006