{"data":{"id":"us-in/ic-6-1.1-8-31","jurisdiction":"us-in","citation":"IC 6-1.1-8-31","heading":"Appeal of final judgment; court procedure","body":"Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court shall:\n(1) try the case without a jury;\n(2) give preference to the case to ensure a prompt trial;\n(3) review the Indiana board's final determination;\n(4) presume the findings of the Indiana board are correct; and\n(5) order the department of local government finance to file certified copies of the department's records related to the assessment if the company asks the court to issue such an order.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 8. Taxation of Public Utility Companies"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-8-31","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"11e178fa71c648f45caf8bafae5b051ef274ad5a2d0252e987647f672d7b83eb","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-8-30","next":"us-in/ic-6-1.1-8-32"},"notice":"GroundRules: Original legal text. Not legal advice."}