Sec. 9. (a) A county property tax assessment board of appeals may:

(1) subpoena witnesses;

Terms Used In Indiana Code 6-1.1-28-9

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
  • Subpoena: A command to a witness to appear and give testimony.
(2) examine witnesses, under oath, on the assessment or valuation of property;

(3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and

(4) order the production of any papers related to the assessment or valuation of property.

     (b) The county sheriff shall serve all process issued under this section which are not served by a county assessor and shall obey all orders of the board.

[Pre-1975 Property Tax Recodification Citation: 6-1-37-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.95; P.L.207-2016, SEC.18.