Findings of fact and conclusions of law; additional evidence or
hearings; basis for final determinations
Sec. 4. (a) An administrative law judge who conducts a hearing
shall submit a written report of findings of fact and conclusions of
law to the Indiana board.
(b) After reviewing the report of the administrative law judge, the
Indiana board may take additional evidence or hold additional
hearings.
(c) The Indiana board may base its final determination on a
stipulation between the respondent and the petitioner. If the final
determination is based on a stipulated assessed valuation of tangible
property, the Indiana board may order the placement of a notation on
the permanent assessment record of the tangible property that the
assessed valuation was determined by stipulation. The Indiana board
may:
(1) order that a final determination under this subsection has no
precedential value; or
(2) specify a limited precedential value of a final determination
under this subsection.
(d) If the Indiana board does not issue its final determination
under subsection (c), the Indiana board shall base its final
determination on:
(1) the:
(A) report of the administrative law judge; or
(B) evidence received at a hearing conducted by the Indiana
board;
(2) any additional evidence taken by the Indiana board; and
(3) any records that the Indiana board considers relevant.
As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003,
SEC.24.
Last modified: May 28, 2006