Property tax assessment appeals.

Provides that if a taxpayer presents an appraisal to the county property tax assessment board of appeals (county board) that is prepared by a certified appraiser in compliance with the Uniform Standards of Professional Appraisal Practice, the appraisal is presumed to be correct. Provides that if the county board disagrees with the taxpayer's appraisal, the county board may seek review of the appraisal by a third party independent certified appraiser. Provides that if the county board's appraisal differs from the taxpayer's appraisal, the assessor shall assign an assessed value for the year or years at issue at an amount between the county board's appraisal and the taxpayer's appraisal. Provides that after the assignment of value, the parties shall retain their rights to appeal the assessment or assessments to the Indiana board of tax review.