Indiana Code § 6-1.1-30-1.3

Treatment of references to the state board of tax commissioners
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Sec. 1.3. A reference to the state board of tax commissioners is considered to be a reference to the department of local government finance if the reference is contained in a statute that: (1) was enacted before January 1, 2002; (2) has not been codified as part of the Indiana Code; and (3) requires the state board of tax commissioners to take an action after December 31, 2001.

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