2010 Indiana Code
TITLE 6. TAXATION
ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW
CHAPTER 1. DEFINITIONS

IC 6-1.5
    ARTICLE 1.5. INDIANA BOARD OF TAX REVIEW

IC 6-1.5-1
     Chapter 1. Definitions

IC 6-1.5-1-1
Applicability of definitions
     Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-1-2
"Major political party"
     Sec. 2. "Major political party" has the meaning set forth in IC 3-5-2-30.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-1-3
"Indiana board"
     Sec. 3. "Indiana board" refers to the Indiana board of tax review established under this article.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-1-4
"Small claim"
     Sec. 4. "Small claim" means an appeal:
        (1) under IC 6-1.5-4-1 of a determination of assessed valuation of tangible property by:
            (A) an assessing official; or
            (B) the county property tax assessment board of appeals;
        that does not exceed one million dollars ($1,000,000); or
        (2) under IC 6-1.5-5-1 of a final determination of assessed valuation of tangible property under:
            (A) IC 6-1.1-8; or
            (B) IC 6-1.1-16;
        by the department of local government finance that does not exceed one million dollars ($1,000,000).
As added by P.L.245-2003, SEC.21.