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.As added by P.L.220-2011, SEC.129.
Indiana Legal Code