Indiana Code Title 6. Taxation § 6-1.1-28-11

Sec. 11.  Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the county property tax assessment board of appeals, have the powers granted to the county property tax assessment board of appeals for the review of, and hearings on, assessments.  The field representatives and hearing examiners shall report their findings to the board in writing at the conclusion of each review or hearing.  After receipt of the written report, the board may take further evidence or hold further hearings.  The final decision on each matter shall be made by the board based upon the field representative's or hearing officer's report, any additional evidence taken by the board, and any records that the board considers pertinent.