Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment of real property regardless of whether the evidence was submitted to the township assessor (if any) or county assessor before the assessment of the property.
Ind. Code § 6-1.1-15-16
Evidence to be considered by county board and Indiana board of tax review
Applied in 1 court decision — leading case Long v. Wayne Township Assessor (2005)
Most recently applied in Long v. Wayne Township Assessor (January 2005)
As added by P.L.178-2002, SEC.22
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.