Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or papers that are in the hands of any person. IC 6-1.5-5 Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance 6-1.5-5-1 Review of appeals; notice of final determination; procedures for initiation of appeal 6-1.5-5-2 Hearings; resolution by Indiana board; notice; auditor duties 6-1.5-5-3 Forms 6-1.5-5-4 Additional evidence; additional hearings; determination based on stipulation; findings 6-1.5-5-5 Notice by Indiana board; county auditor to give notice to taxing units 6-1.5-5-6 Time limits for hearings and final determination; appeal options; when de novo review required 6-1.5-5-7 Judicial review of final determinations 6-1.5-5-8 Applicability of IC 6-1.1-15 ; substitution of department of local government finance 6-1.5-5-9 Subpoenas; oaths 6-1.5-5-10 Affidavits; writs directing appearance or production
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