State Codes and Statutes
Statutes > Indiana > Title6 > Ar1.5 > Ch1
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.
