Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an appeal of a final determination of the state board of tax commissioners issued before January 1, 2002.

     (b) The department of local government finance is substituted for the state board of tax commissioners in an appeal described in subsection (a).

As added by P.L.198-2001, SEC.95.

Terms Used In Indiana Code 6-1.5-5-8

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.