government finance Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an appeal of a final determination of the state board of tax commissioners issued before January 1, 2002. (b) The department of local government finance is substituted for the state board of tax commissioners in an appeal described in subsection (a). As added by P.L.198-2001, SEC.95.
IC 6-1.5-5-9 Subpoenas; oaths Sec. 9. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may: (1) subpoena and examine witnesses; (2) administer oaths; and (3) subpoena and examine books or papers that are in the hands of any person. As added by P.L.198-2001, SEC.95.