"The Board therefore finds that McKenzie and Estridge had no actual or apparent authority to obtain a building permit on the lots at issue in this appeal that were owned by the Petitioner. Because the builders had no authority to apply for the building permits, the permits were issued in error and were therefore invalid permits. The issuance of an invalid building permit does not disqualify a property for the developer‟s discount; nor does such an invalid permit trigger reassessment under Indiana Code § 6-1.1-4-12(h)."
http://www.in.gov/ibtr/files/Throgmartin_Henke_Development_29-015-08-3-5-00010_et_al.pdf
