BOEHM, Justice.
We hold that Indiana Tax Court Rule 3 and the provisions of the Administrative Orders and Procedures Act ("AOPA") governing the timing for filing the agency record in appeals of property tax assessments do not conflict. AOPA provides that filing of the record to permit judicial review of an agency action is timely if, among other things, the court allows an extension of the time provided by AOPA. We conclude that a filing in compliance with Tax Court...
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