Indiana Code Title 6. Taxation § 6-1.1-28-0.6

Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the counties participating in the multiple county property tax assessment board of appeals.  The multiple county property tax assessment board of appeals shall assume these authorities and duties on the date specified in the ordinances establishing the multiple county property tax assessment board of appeals under section 0.1 of this chapter.

(b) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall transfer records relating to proceedings of the county property tax assessment board of appeals to the multiple county property tax assessment board of appeals.

(c) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall stay the proceedings on any:

filed or pending with the county property tax assessment board of appeals pending further action upon transfer to the multiple county property tax assessment board of appeals.  A multiple county property tax assessment board of appeals shall docket matters stayed under this subsection as soon as practicable after the multiple county property tax assessment board of appeals is established.  Any time limitation that applies to a proceeding before a county property tax assessment board of appeals that is stayed under this subsection is tolled beginning after the multiple county property tax assessment board of appeals is established and until the proceeding is docketed with the multiple county property tax assessment board of appeals.