Indiana § 6-1.1-20.3-12 Burden of proof; findings of fact; grounds for relief

Indiana Statutes

§ 6-1.1-20.3-12 — Burden of proof; findings of fact; grounds for relief

Indiana § 6-1.1-20.3-12

Art. 1.1PROPERTY TAXES

Ch. 20.3Distressed Political Subdivisions

This text of Indiana § 6-1.1-20.3-12 (Burden of proof; findings of fact; grounds for relief) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-20.3-12 (2026).

Text

(a)The burden of demonstrating the invalidity of an action taken by the board is on the party to the judicial review proceeding asserting the invalidity.

(b)The validity of an action taken by the distressed unit appeal board shall be determined in accordance with the standards of review provided in this section as applied to the agency action at the time it was taken.

(c)The tax court shall make findings of fact on each material issue on which the court's decision is based.

(d)The tax court shall grant relief under IC 33-26-6-7 only if the tax court determines that a person seeking judicial relief has been prejudiced by an action of the board that is:

(1)arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;

(2)contrary to constitutional right, power,

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The burden of demonstrating the
invalidity of an action taken by the board is on the party to the judicial
review proceeding asserting the invalidity.
(b) The validity of an action taken by the distressed unit appeal
board shall be determined in accordance with the standards of review
provided in this section as applied to the agency action at the time it
was taken.
(c) The tax court shall make findings of fact on each material issue
on which the court's decision is based.
(d) The tax court shall grant relief under IC 33-26-6-7 only if the tax
court determines that a person seeking judicial relief has been
prejudiced by an action of the board that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not
in accordance with law;
(2) contrary to constitutional right, power, privilege, or immunity;
(3) in excess of statutory jurisdiction, authority, or limitations, or
short of statutory jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.