Setting aside final determination; grounds
Sec. 32. When a public utility company initiates an appeal under
section 30 of this chapter, the tax court may set aside the Indiana
board's final determination and direct the Indiana board to refer the
matter to the department of local government finance with
instructions to make another assessment if:
(1) the company shows that the department's final assessment,
the department's apportionment and distribution of the final
assessment, or the Indiana board's final determination is clearly
incorrect because the department or the Indiana board violated
the law or committed fraud; or
(2) the company shows that the department's final assessment
is not supported by substantial evidence.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,
SEC.3; P.L.198-2001, SEC.26.
Last modified: May 28, 2006