Section 6-1.5-5-1 - Review of appeals; notice of final determination; procedures for initiation of appeal(a) The Indiana board shall conduct impartial review of all appeals of final determinations of the department of local government finance made under the following: (b) Each notice of final determination issued by the department of local government finance under a statute listed in subsection (a) must give the taxpayer notice of: (1) the opportunity for review under this section; and(2) the procedures the taxpayer must follow in order to obtain review under this section.(c) Except as provided in subsection (e), in order to obtain a review by the Indiana board under this section, the taxpayer must file a petition for review with the appropriate county assessor not later than forty-five (45) days after the notice of the department of local government finance's action is given to the taxpayer.(d) The county assessor shall transmit a petition for review under subsection (c) to the Indiana board not later than ten (10) days after the petition is filed.(e) In order to obtain a review by the Indiana board of an appeal of a final determination of the department of local government finance under IC 6-1.1-8-30, the public utility company must follow the procedures in IC 6-1.1-8-30.Amended by P.L. 232-2017,SEC. 43, eff. 7/1/2017.As added by P.L. 198-2001, SEC.95. Amended by P.L. 178-2002, SEC.40; P.L. 1-2003, SEC.31; P.L. 256-2003, SEC.32; P.L. 245-2003, SEC.22; P.L. 97-2004, SEC.24; P.L. 208-2005, SEC.2.