Indiana Statutes
§ 6-1.1-8-32 — Setting aside final determination; grounds
Indiana § 6-1.1-8-32
This text of Indiana § 6-1.1-8-32 (Setting aside final determination; grounds) 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 § 6-1.1-8-32 (2026).
Text
When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set aside the Indiana board's final determination and direct the Indiana board to refer the matter to the department of local government finance with instructions to make another assessment if:
(1)the company shows that the department's final assessment, the
department's apportionment and distribution of the final
assessment, or the Indiana board's final determination is clearly
incorrect because the department or the Indiana board violated the
law or committed fraud; or
(2)the company shows that the department's final assessment is
not supported by substantial evidence.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-13
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L
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Related
GTE North Inc. v. State Board of Tax Commissioners
634 N.E.2d 882 (Indiana Tax Court, 1994)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-8-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-8-32.