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

Sec. 6. A county assessor shall inquire into the assessment of the classes of tangible property in the group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2 after the assessment date in the year in which the reassessment of tangible property in that group of parcels becomes effective.  The county assessor shall make any changes, whether increases or decreases, in the assessed values that are necessary in order to equalize these values in that group.  In addition, the county assessor shall determine the percent to be added to or deducted from the assessed values in order to make a just, equitable, and uniform equalization of assessments in that group.