Assessment matters.

Adds an objective factual error to the list of claims of errors that a taxpayer may raise in an appeal of an assessment. Requires a form requesting an appeal of the Indiana board of tax review to include a line for a petitioner to state that the action is based on a correction of objective factual error appeal. Provides that the county assessor or township assessor making the assessment has the burden of proof in an appeal concerning the correction of an objective factual error in an appeal before the Indiana board of tax review.