Multiple county property tax assessment board of appeals;

# (1)

Three (3) members, not more than two (2) of whom may be from the same political party.

# (2)

Five (5) members, not more than three (3) of whom may be from the same political party.
The ordinance adopted under section 0.1 of this chapter to establish a multiple county property tax assessment board of appeals must specify the number of members of the multiple county property tax assessment board of appeals as provided in this subsection.

(b) Each member of a multiple county property tax assessment board of appeals must meet all of the following requirements:

(1) Be a resident of Indiana during the member's entire term. If a person ceases to be a resident of Indiana, the person may not continue to serve as a member.

(2) Be at least eighteen (18) years of age.

# (3)

Be knowledgeable in the valuation of property.

(c) A majority of the members of a multiple county property tax assessment board of appeals must have attained the certification of a level two or a level three assessor-appraiser under IC 6-1.1-35.5.

(d) The following individuals may not be members of a multiple county property tax assessment board of appeals:

(1) An elected county official.

(2) An employee of a county or township that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.

(3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.
As added by P.L.207-2016, SEC.5. Amended by P.L.73-2025, SEC.1.