Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter, the field representative or supervisor shall submit a written report of findings of fact and conclusions of law to the department of local government finance.

     (b) Except as provided in IC 6-1.1-15, after reviewing the report, the department of local government finance may take additional evidence or hold additional hearings.

Terms Used In Indiana Code 6-1.1-30-12

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
     (c) The department of local government finance shall base its final decision on the report, any additional evidence taken by the department, and any records that the department considers relevant.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part; 6-1-64-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.100; P.L.198-2001, SEC.71.