IC 4-22-5
    Chapter 5. Department of Local Government Finance and IndianaBoard of Tax Review Hearings

IC 4-22-5-1
Hearings of the Indiana board of tax review; hearing officers
    Sec. 1. Where under the provisions of any statute, the departmentof local government finance or the Indiana board of tax review(referred to as "the Indiana board" in this section) is required toconduct a hearing, the commissioner of the department or a memberor members of the Indiana board need not be present or preside atsuch hearing, but the commissioner or the Indiana board shall havethe power, by an order in writing, to appoint to so preside hearingofficers whose duties shall be prescribed in the order. In thedischarge of their duties, the hearing officers shall have all thepowers to investigate and to require evidence granted to thedepartment or the Indiana board. The department or the Indianaboard may conduct any number of hearings contemporaneouslythrough different hearing officers.
(Formerly: Acts 1961, c.19, s.1.) As amended by P.L.90-2002,SEC.11; P.L.219-2007, SEC.7.