Sec. 12. (a) If the court reduces the assessment against the land of the appellant at least twenty percent (20%), all the costs of the appeal shall be added to the assessment and shall be assessed upon the tracts of land in the same proportion as the original assessment.
(b) If the court does not reduce the assessment of the appellant at least twenty percent (20%), the appellant must pay all costs of the appeal.
(c) If more than one (1) person appeals, the cases shall be consolidated and tried together and the costs apportioned as justice requires.
[Pre-1995 Recodification Citation: 13-2-19.5-3(g).]
As added by P.L.1-1995, SEC.20.
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