Sec. 0.2. (a) Each multiple county property tax assessment board of appeals established under section 0.1 of this chapter must consist of either of the following number of members:

(1) Three (3) members, not more than two (2) of whom may be from the same political party.

Terms Used In Indiana Code 6-1.1-28-0.2

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
(2) Five (5) members, not more than three (3) of whom may be from the same political party.

The ordinance adopted under section 0.1 of this chapter to establish a multiple county property tax assessment board of appeals must specify the number of members of the multiple county property tax assessment board of appeals as provided in this subsection.

     (b) Each member of a multiple county property tax assessment board of appeals must be at least eighteen (18) years of age and knowledgeable in the valuation of property.

     (c) A majority of the members of a multiple county property tax assessment board of appeals must have attained the certification of a level two or a level three assessor-appraiser under IC 6-1.1-35.5.

     (d) The following individuals may not be members of a multiple county property tax assessment board of appeals:

(1) An elected county official.

(2) An employee of a county or township that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.

(3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.

As added by P.L.207-2016, SEC.5.

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