Indiana Code - Taxation - Title 6, Section 6-1.1-30-12

Review by field representative or supervisor

Sec. 12. (a) With respect to a review conducted by a field
representative or supervisor under section 10 of this chapter, the field
representative or supervisor shall submit a written report of findings
of fact and conclusions of law to the department of local government
finance.
(b) Except as provided in IC 6-1.1-15, after reviewing the report,
the department of local government finance may take additional
evidence or hold additional hearings.
(c) The department of local government finance shall base its final
decision on the report, any additional evidence taken by the
department, and any records that the department considers relevant.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.100; P.L.198-2001, SEC.71.

Last modified: May 28, 2006