"Indiana Code § 6-1.1-15-17 places the burden of proof on an assessor when the assessed value of a property increases by more than five percent between assessment years. Thus, the "affected thing" would be the evidentiary hearing wherein the Board evaluates the proof offered by the parties. If the General Assembly had not intended the law to apply to pending appeals, it could have inserted language to that effect, stating that the law only applied to future assessments. This the Legislature did not do."
Echo Lake LLC v. Morgan County Assessor
