Sec. 12. (a) The burden of demonstrating the invalidity of an action taken by the board is
on the party to the judicial review proceeding asserting the invalidity.
(b) The validity of an action taken by the distressed unit appeal board shall be determined
in accordance with the standards of review provided in this section as applied to
the agency action at the time it was taken.
(c) The tax court shall make findings of fact on each material issue on which the
court's decision is based.
(d) The tax court shall grant relief under IC 33-26-6-7 only if the tax court determines that a person seeking judicial relief has been prejudiced
by an action of the board that is:
(1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance
(2) contrary to constitutional right, power, privilege, or immunity;
(3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory
jurisdiction, authority, or limitations;
(4) without observance of procedure required by law; or
(5) unsupported by substantial or reliable evidence.
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