Indiana Code Title 6. Taxation § 6-1.1-13-2

Sec. 2. When the county property tax assessment board of appeals convenes, the county auditor shall submit to the board the assessment list of the county for the current year as returned by the township assessors (if any) and as amended and returned by the county assessor.  The county assessor shall make recommendations to the board for corrections and changes in the returns and assessments.  The board shall consider and act upon all the recommendations.