Sec. 8.3. "Indiana board" refers to the Indiana board of tax review established by IC 6-1.5-2-1. As added by P.L.198-2001, SEC.4.
"Indiana board"
Ind. Code § 6-1.1-1-8.3, under Chapter 1. General Definitions and Rules of Construction.
Ind. Code § 6-1.1-1-8.3