Sec. 32. 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.291-1985, SEC.3; P.L.198-2001, SEC.26.
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