Indiana Code Title 6. Taxation § 6-1.5-2-1

Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established.  The Indiana board is composed of three (3) lay members.  The governor shall appoint the members of the Indiana board.  The members of the Indiana board shall elect the chairperson of the board.

(b) Two (2) members of the Indiana board must be members of one (1) major political party, and one (1) member of the board must be a member of the other major political party.

(c) Except as provided in subsections (d) and (e), the term of office of an Indiana board member is four (4) years.

(d) The initial terms of office of the Indiana board are as follows:

(e) An Indiana board member appointed to fill a vacancy shall serve for the unexpired term of the member's predecessor.

(f) Any two (2) members of the Indiana board constitute a quorum for the transaction of business.  Action may be taken by the Indiana board only upon the vote of a majority of the whole board.