IC 6-1.1-30-1.3: Treatment of references to the state board of tax commissioners

Sec. 1.3. A reference to the state board of tax commissioners is considered to be a reference to the department of local government finance if the reference is contained in a statute that:

(1) was enacted before January 1, 2002;

(2) has not been codified as part of the Indiana Code; and

(3) requires the state board of tax commissioners to take an action after December 31, 2001.