If a timely petition for review is not filed, the county auditor shall immediately make changes in the tax duplicate to reflect the assessment adjustments made under this chapter. If a timely petition for review is filed, the county auditor may not make the changes until the adjustments are finally determined on review and appeal.
IC 6-1.1-9-5
Pre-1975 Property Tax Recodification Citation: 6-1-30-4.