Indiana Code Section 6-1.1-37-10(a) provides in relevant part: "If an installment of property taxes is not completely paid on or before the due date, a penalty equal to ten percent (10%) of the amount of delinquent taxes shall be added to the unpaid portion in the year of the initial delinquency." IND. CODE 6-1.1-37-10(a). The Indiana Board is empowered to review appeals concerning: (1) the assessed valuation of tangible property; (2) property tax deductions; (3) property tax exemptions; or (4) property tax credits; A motion made pursuant to Trial Rule 12(B)(6) tests the legal sufficiency of a complaint. Musgrave v. State Bd. of Tax Comm'rs, 658 N.E.2d 135, 140 (Ind. Tax Ct. 1995). the Court will grant a Trial Rule 12(B)(6) motion only if it appears that the petitioner is not entitled to relief under any circumstances. Id. As stated in Whetzel v. Department of Local Government Finance, the State Board was a creation of the Legislature and therefore only had those powers conferred by statute. Whetzel v. Dep't of Local Gov't Finance, 761 N.E.2d 904, 908 (Ind. Tax Ct. 2002). The Indiana Board, as the successor to the State Board, was also created by the legislature and is also limited to statutorily enumerated powers. In statutory construction, it is just as important to recognize what the statute does not say as it is to recognize what it does say. City of Evansville v. Zirkelbach, 662 N.E.2d 651, 654 (Ind. Ct. App. 1996), trans. denied.