Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county. [Pre-1975 Property Tax Recodification Citation: 6-1-28-5.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.64.
Reduction or increase of assessed value
Ind. Code § 6-1.1-13-5, under Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals.
Ind. Code § 6-1.1-13-5