Rules governing reduction and increase of assessed valuations
Sec. 12. The state board of tax commissioners shall adopt rules
under IC 4-22-2 to govern the reduction and increase of assessed
valuations by the county assessor under IC 6-1.1-13 to attain a just
and equal basis of assessment among the taxpayers in the county.
The rules must specify the procedures and standards to be used by
the county assessor.
As added by P.L.6-1997, SEC.106.
Last modified: May 28, 2006