Appeal of final judgment; court procedure
Sec. 31. When a public utility company petitions for judicial
review under section 30 of this chapter, the tax court shall:
(1) try the case without a jury;
(2) give preference to the case to ensure a prompt trial;
(3) review the Indiana board's final determination;
(4) presume the findings of the Indiana board are correct; and
(5) order the department of local government finance to file
certified copies of the department's records related to the
assessment if the company asks the court to issue such an order.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.78-1987,
SEC.3; P.L.198-2001, SEC.25.
Last modified: May 28, 2006