Ind. Code § 6-1.1-4-4.4

Sec. 4.4. (a) This section applies to an assessment under section 4.2 or 4.5 of this chapter or another law.

(b) If the assessor changes the underlying parcel characteristics, including age, grade, or condition, of a property, from the previous year's assessment date, the assessor shall document:

(1) each change; and

(2) the reason that each change was made.

In any appeal of the assessment, the assessor has the burden of proving that each change was valid.