Indiana Code Title 6. Taxation § 6-1.1-15-3

Sec. 3. (a) A taxpayer may obtain a review by the Indiana board of:

(b) The county assessor is the party to a review under subsection (a)(1) to defend the determination of the county board.  The county auditor may appear as an additional party to the review if the determination concerns a matter that is in the discretion of the county auditor.  At the time the notice of that determination is given to the taxpayer, the taxpayer shall also be informed in writing of:

(c) A county assessor who dissents from the determination of the county board may obtain a review by the Indiana board.  A county auditor who dissents from the determination of the county board concerning a matter that is in the discretion of the county auditor may obtain a review by the Indiana board.

(d) In order to obtain a review by the Indiana board under subsection (a)(1), the party must, not later than forty-five (45) days after the date of the notice given to the party or parties of the determination of the county board:

(e) The Indiana board shall prescribe the form of the petition for review under this chapter.  The Indiana board shall issue instructions for completion of the form.  The form and the instructions must be clear, simple, and understandable to the average individual.  A petition for review of such a determination must be made on the form prescribed by the Indiana board.  The form must require the petitioner to specify the reasons why the petitioner believes that the determination by the county board is erroneous.

(f) If the action for which a taxpayer seeks review under this section is the assessment of tangible property, the taxpayer is not required to have an appraisal of the property in order to do the following:

(g) If an owner petitions the Indiana board under IC 6-1.1-11-7(d), the Indiana board is authorized to approve or disapprove an exemption application:

The county assessor is a party to a petition to the Indiana board under IC 6-1.1-11-7(d).

(h) This subsection applies only to the review by the Indiana board of a denial of a refund claim described in subsection (a)(2).  The county assessor is the party to a review under subsection (a)(2) to defend the denial of the refund under IC 6-1.1-26-2.1.  In order to obtain a review by the Indiana board under subsection (a)(2), the taxpayer must, within forty-five (45) days of the notice of denial under IC 6-1.1-26-2.1(d):