Sec. 17.1. In the case of a change occurring after February 28, 2015, in the classification of real property:
(1) the county assessor or township assessor must on the notice required by IC 6-1.1-4-22 specify any changes in land classification and the reasons for the change; and
(2) the county assessor or township assessor making the change in the classification has the burden of proving that the change in the classification is correct in any review or appeal under this chapter and in any appeals taken to the Indiana board of tax review or to the Indiana tax court.
As added by P.L.249-2015, SEC.14.