Sec. 4.5. “County property tax assessment board of appeals” means:

(1) a multiple county property tax assessment board of appeals established under IC 6-1.1-28-0.1; or

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Terms Used In Indiana Code 6-1.1-1-4.5

(2) a county property tax assessment board of appeals established under IC 6-1.1-28-1;

except as otherwise provided.

As added by P.L.207-2016, SEC.1.