CHAPTER 1. DEFINITIONS

IC 6-1.5

    ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW



IC 6-1.5-1

    

Chapter 1. Definitions

IC 6-1.5-1-1

Applicability of definitions

    

Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article.

As added by P.L.198-2001, SEC.95.

IC 6-1.5-1-2

"Major political party"

    

Sec. 2. "Major political party" has the meaning set forth in
IC 3-5-2-30.

As added by P.L.198-2001, SEC.95.

IC 6-1.5-1-3

"Indiana board"

    

Sec. 3. "Indiana board" refers to the Indiana board of tax review
established under this article.

As added by P.L.198-2001, SEC.95.

IC 6-1.5-1-4

"Small claim"

    

Sec. 4. "Small claim" means an appeal:

        (1) under IC 6-1.5-4-1 of a determination of assessed valuation
of tangible property by:

            (A) an assessing official; or

            (B) the county property tax assessment board of appeals;

        that does not exceed one million dollars ($1,000,000); or

        (2) under IC 6-1.5-5-1 of a final determination of assessed
valuation of tangible property under:

            (A) IC 6-1.1-8; or

            (B) IC 6-1.1-16;

        by the department of local government finance that does not
exceed one million dollars ($1,000,000).

As added by P.L.245-2003, SEC.21.