CHAPTER 15. PROCEDURES FOR REVIEW AND APPEAL OF ASSESSMENT AND CORRECTION OF ERRORS
IC 6-1.1-15
Chapter 15. Procedures for Review and Appeal of Assessment and
Correction of Errors
IC 6-1.1-15-0.5
"County board"
Sec. 0.5. As used in this chapter, "county board" means the county
property tax assessment board of appeals.
As added by P.L.219-2007, SEC.37.
IC 6-1.1-15-1
Review of certain actions by the county property tax assessment
board of appeals; procedures; burden of proof
Sec. 1. (a) A taxpayer may obtain a review by the county board of
a county or township official's action with respect to either or both
of the following:
(1) The assessment of the taxpayer's tangible property.
(2) A deduction for which a review under this section is
authorized by any of the following:
(A) IC 6-1.1-12-25.5.
(B) IC 6-1.1-12-28.5.
(C) IC 6-1.1-12-35.5.
(D) IC 6-1.1-12.1-5.
(E) IC 6-1.1-12.1-5.3.
(F) IC 6-1.1-12.1-5.4.
(b) At the time that notice of an action referred to in subsection
(a) is given to the taxpayer, the taxpayer shall also be informed in
writing of:
(1) the opportunity for a review under this section, including a
preliminary informal meeting under subsection (h)(2) with the
county or township official referred to in this subsection; and
(2) the procedures the taxpayer must follow in order to obtain
a review under this section.
(c) In order to obtain a review of an assessment or deduction
effective for the assessment date to which the notice referred to in
subsection (b) applies, the taxpayer must file a notice in writing with
the county or township official referred to in subsection (a) not later
than forty-five (45) days after the date of the notice referred to in
subsection (b).
(d) A taxpayer may obtain a review by the county board of the
assessment of the taxpayer's tangible property effective for an
assessment date for which a notice of assessment is not given as
described in subsection (b). To obtain the review, the taxpayer must
file a notice in writing with the township assessor, or the county
assessor if the township is not served by a township assessor. The
right of a taxpayer to obtain a review under this subsection for an
assessment date for which a notice of assessment is not given does
not relieve an assessing official of the duty to provide the taxpayer
with the notice of assessment as otherwise required by this article.
The notice to obtain a review must be filed not later than the later of:
(1) May 10 of the year; or
(2) forty-five (45) days after the date of the tax statement
mailed by the county treasurer, regardless of whether the
assessing official changes the taxpayer's assessment.
(e) A change in an assessment made as a result of a notice for
review filed by a taxpayer under subsection (d) after the time
prescribed in subsection (d) becomes effective for the next
assessment date. A change in an assessment made as a result of a
notice for review filed by a taxpayer under subsection (c) or (d)
remains in effect from the assessment date for which the change is
made until the next assessment date for which the assessment is
changed under this article.
(f) The written notice filed by a taxpayer under subsection (c) or
(d) must include the following information:
(1) The name of the taxpayer.
(2) The address and parcel or key number of the property.
(3) The address and telephone number of the taxpayer.
(g) The filing of a notice under subsection (c) or (d):
(1) initiates a review under this section; and
(2) constitutes a request by the taxpayer for a preliminary
informal meeting with the official referred to in subsection (a).
(h) A county or township official who receives a notice for review
filed by a taxpayer under subsection (c) or (d) shall:
(1) immediately forward the notice to the county board; and
(2) attempt to hold a preliminary informal meeting with the
taxpayer to resolve as many issues as possible by:
(A) discussing the specifics of the taxpayer's assessment or
deduction;
(B) reviewing the taxpayer's property record card;
(C) explaining to the taxpayer how the assessment or
deduction was determined;
(D) providing to the taxpayer information about the statutes,
rules, and guidelines that govern the determination of the
assessment or deduction;
(E) noting and considering objections of the taxpayer;
(F) considering all errors alleged by the taxpayer; and
(G) otherwise educating the taxpayer about:
(i) the taxpayer's assessment or deduction;
(ii) the assessment or deduction process; and
(iii) the assessment or deduction appeal process.
(i) Not later than ten (10) days after the informal preliminary
meeting, the official referred to in subsection (a) shall forward to the
county auditor and the county board the results of the conference on
a form prescribed by the department of local government finance that
must be completed and signed by the taxpayer and the official. The
form must indicate the following:
(1) If the taxpayer and the official agree on the resolution of all
assessment or deduction issues in the review, a statement of:
(A) those issues; and
(B) the assessed value of the tangible property or the amount
of the deduction that results from the resolution of those
issues in the manner agreed to by the taxpayer and the
official.
(2) If the taxpayer and the official do not agree on the resolution
of all assessment or deduction issues in the review:
(A) a statement of those issues; and
(B) the identification of:
(i) the issues on which the taxpayer and the official agree;
and
(ii) the issues on which the taxpayer and the official
disagree.
(j) If the county board receives a form referred to in subsection
(i)(1) before the hearing scheduled under subsection (k):
(1) the county board shall cancel the hearing;
(2) the county official referred to in subsection (a) shall give
notice to the taxpayer, the county board, the county assessor,
and the county auditor of the assessment or deduction in the
amount referred to in subsection (i)(1)(B); and
(3) if the matter in issue is the assessment of tangible property,
the county board may reserve the right to change the assessment
under IC 6-1.1-13.
(k) If:
(1) subsection (i)(2) applies; or
(2) the county board does not receive a form referred to in
subsection (i) not later than one hundred twenty (120) days after
the date of the notice for review filed by the taxpayer under
subsection (c) or (d);
the county board shall hold a hearing on a review under this
subsection not later than one hundred eighty (180) days after the date
of that notice. The county board shall, by mail, give notice of the
date, time, and place fixed for the hearing to the taxpayer and the
county or township official with whom the taxpayer filed the notice
for review. The taxpayer and the county or township official with
whom the taxpayer filed the notice for review are parties to the
proceeding before the county board.
(l) At the hearing required under subsection (k):
(1) the taxpayer may present the taxpayer's reasons for
disagreement with the assessment or deduction; and
(2) the county or township official with whom the taxpayer
filed the notice for review must present:
(A) the basis for the assessment or deduction decision; and
(B) the reasons the taxpayer's contentions should be denied.
(m) The official referred to in subsection (a) may not require the
taxpayer to provide documentary evidence at the preliminary
informal meeting under subsection (h). The county board may not
require a taxpayer to file documentary evidence or summaries of
statements of testimonial evidence before the hearing required under
subsection (k). If the action for which a taxpayer seeks review under
this section is the assessment of tangible property, the taxpayer is not
required to have an appraisal of the property in order to do the
following:
(1) Initiate the review.
(2) Prosecute the review.
(n) The county board shall prepare a written decision resolving all
of the issues under review. The county board shall, by mail, give
notice of its determination not later than one hundred twenty (120)
days after the hearing under subsection (k) to the taxpayer, the
official referred to in subsection (a), the county assessor, and the
county auditor.
(o) If the maximum time elapses:
(1) under subsection (k) for the county board to hold a hearing;
or
(2) under subsection (n) for the county board to give notice of
its determination;
the taxpayer may initiate a proceeding for review before the Indiana
board by taking the action required by section 3 of this chapter at any
time after the maximum time elapses.
(p) This subsection applies if the assessment for which a notice of
review is filed increased the assessed value of the assessed property
by more than five percent (5%) over the assessed value finally
determined for the immediately preceding assessment date. The
county assessor or township assessor making the assessment has the
burden of proving that the assessment is correct.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.70, SEC.1; P.L.74-1987, SEC.10; P.L.41-1993, SEC.11;
P.L.6-1997, SEC.71; P.L.198-2001, SEC.41; P.L.178-2002, SEC.18;
P.L.1-2004, SEC.13 and P.L.23-2004, SEC.14; P.L.199-2005,
SEC.6; P.L.162-2006, SEC.2; P.L.219-2007, SEC.38; P.L.1-2008,
SEC.1; P.L.146-2008, SEC.137; P.L.136-2009, SEC.5;
P.L.182-2009(ss), SEC.111.
IC 6-1.1-15-2
Repealed
(Repealed by Acts 1978, P.L.8, SEC.6.)
IC 6-1.1-15-2.1
Repealed
(Repealed by P.L.219-2007, SEC.149.)
IC 6-1.1-15-3
Review by Indiana board; initiation by petition of taxpayer or
county assessor; petition deadline and form; appraisal not
required; decision
Sec. 3. (a) A taxpayer may obtain a review by the Indiana board
of a county board's action with respect to the following:
(1) The assessment of that taxpayer's tangible property if the
county board's action requires the giving of notice to the
taxpayer.
(2) The exemption of that taxpayer's tangible property if the
taxpayer receives a notice of an exemption determination by the
county board under IC 6-1.1-11-7.
(b) The county assessor is the party to the review under this
section to defend the determination of the county board. At the time
the notice of that determination is given to the taxpayer, the taxpayer
shall also be informed in writing of:
(1) the taxpayer's opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(c) A county assessor who dissents from the determination of an
assessment or an exemption by the county board may obtain a review
of the assessment or the exemption by the Indiana board.
(d) In order to obtain a review by the Indiana board under this
section, the party must, not later than forty-five (45) days after the
date of the notice given to the party or parties of the determination of
the county board:
(1) file a petition for review with the Indiana board; and
(2) mail a copy of the petition to the other party.
(e) The Indiana board shall prescribe the form of the petition for
review of an assessment determination or an exemption by the
county board. The Indiana board shall issue instructions for
completion of the form. The form and the instructions must be clear,
simple, and understandable to the average individual. A petition for
review of such a determination must be made on the form prescribed
by the Indiana board. The form must require the petitioner to specify
the reasons why the petitioner believes that the assessment
determination or the exemption determination by the county board
is erroneous.
(f) If the action for which a taxpayer seeks review under this
section is the assessment of tangible property, the taxpayer is not
required to have an appraisal of the property in order to do the
following:
(1) Initiate the review.
(2) Prosecute the review.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.70, SEC.3; P.L.74-1987, SEC.12; P.L.41-1993, SEC.13;
P.L.6-1997, SEC.73; P.L.198-2001, SEC.43; P.L.90-2002, SEC.138;
P.L.256-2003, SEC.11; P.L.1-2004, SEC.15 and P.L.23-2004,
SEC.16; P.L.199-2005, SEC.8; P.L.219-2007, SEC.39; P.L.1-2008,
SEC.2.
IC 6-1.1-15-4
Indiana board appeal procedures; determination
Sec. 4. (a) After receiving a petition for review which is filed
under section 3 of this chapter, the Indiana board shall conduct a
hearing at its earliest opportunity. The Indiana board may correct any
errors that may have been made and adjust the assessment or
exemption in accordance with the correction.
(b) If the Indiana board conducts a site inspection of the property
as part of its review of the petition, the Indiana board shall give
notice to all parties of the date and time of the site inspection. The
Indiana board is not required to assess the property in question. The
Indiana board shall give notice of the date fixed for the hearing, by
mail, to the taxpayer and to the county assessor. The Indiana board
shall give these notices at least thirty (30) days before the day fixed
for the hearing unless the parties agree to a shorter period. With
respect to a petition for review filed by a county assessor, the county
board that made the determination under review under this section
may file an amicus curiae brief in the review proceeding under this
section. The expenses incurred by the county board in filing the
amicus curiae brief shall be paid from the property reassessment fund
under IC 6-1.1-4-27.5. The executive of a taxing unit may file an
amicus curiae brief in the review proceeding under this section if the
property whose assessment or exemption is under appeal is subject
to assessment by that taxing unit.
(c) If a petition for review does not comply with the Indiana
board's instructions for completing the form prescribed under section
3 of this chapter, the Indiana board shall return the petition to the
petitioner and include a notice describing the defect in the petition.
The petitioner then has thirty (30) days from the date on the notice
to cure the defect and file a corrected petition. The Indiana board
shall deny a corrected petition for review if it does not substantially
comply with the Indiana board's instructions for completing the form
prescribed under section 3 of this chapter.
(d) After the hearing, the Indiana board shall give the taxpayer,
the county assessor, and any entity that filed an amicus curiae brief:
(1) notice, by mail, of its final determination; and
(2) for parties entitled to appeal the final determination, notice
of the procedures they must follow in order to obtain court
review under section 5 of this chapter.
(e) Except as provided in subsection (f), the Indiana board shall
conduct a hearing not later than nine (9) months after a petition in
proper form is filed with the Indiana board, excluding any time due
to a delay reasonably caused by the petitioner.
(f) With respect to an appeal of a real property assessment that
takes effect on the assessment date on which a general reassessment
of real property takes effect under IC 6-1.1-4-4, the Indiana board
shall conduct a hearing not later than one (1) year after a petition in
proper form is filed with the Indiana board, excluding any time due
to a delay reasonably caused by the petitioner.
(g) Except as provided in subsection (h), the Indiana board shall
make a determination not later than the later of:
(1) ninety (90) days after the hearing; or
(2) the date set in an extension order issued by the Indiana
board.
(h) With respect to an appeal of a real property assessment that
takes effect on the assessment date on which a general reassessment
of real property takes effect under IC 6-1.1-4-4, the Indiana board
shall make a determination not later than the later of:
(1) one hundred eighty (180) days after the hearing; or
(2) the date set in an extension order issued by the Indiana
board.
(i) The Indiana board may not extend the final determination date
under subsection (g) or (h) by more than one hundred eighty (180)
days. If the Indiana board fails to make a final determination within
the time allowed by this section, the entity that initiated the petition
may:
(1) take no action and wait for the Indiana board to make a final
determination; or
(2) petition for judicial review under section 5 of this chapter.
(j) A final determination must include separately stated findings
of fact for all aspects of the determination. Findings of ultimate fact
must be accompanied by a concise statement of the underlying basic
facts of record to support the findings. Findings must be based
exclusively upon the evidence on the record in the proceeding and on
matters officially noticed in the proceeding. Findings must be based
upon a preponderance of the evidence.
(k) The Indiana board may limit the scope of the appeal to the
issues raised in the petition and the evaluation of the evidence
presented to the county board in support of those issues only if all
parties participating in the hearing required under subsection (a)
agree to the limitation. A party participating in the hearing required
under subsection (a) is entitled to introduce evidence that is
otherwise proper and admissible without regard to whether that
evidence has previously been introduced at a hearing before the
county board.
(l) The Indiana board may require the parties to the appeal:
(1) to file not more than five (5) business days before the date
of the hearing required under subsection (a) documentary
evidence or summaries of statements of testimonial evidence;
and
(2) to file not more than fifteen (15) business days before the
date of the hearing required under subsection (a) lists of
witnesses and exhibits to be introduced at the hearing.
(m) A party to a proceeding before the Indiana board shall provide
to all other parties to the proceeding the information described in
subsection (l) if the other party requests the information in writing at
least ten (10) days before the deadline for filing of the information
under subsection (l).
(n) The Indiana board may base its final determination on a
stipulation between the respondent and the petitioner. If the final
determination is based on a stipulated assessed valuation of tangible
property, the Indiana board may order the placement of a notation on
the permanent assessment record of the tangible property that the
assessed valuation was determined by stipulation. The Indiana board
may:
(1) order that a final determination under this subsection has no
precedential value; or
(2) specify a limited precedential value of a final determination
under this subsection.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.70, SEC.4; P.L.74-1987, SEC.13; P.L.41-1993, SEC.14;
P.L.86-1995, SEC.1; P.L.6-1997, SEC.74; P.L.198-2001, SEC.44;
P.L.245-2003, SEC.13; P.L.1-2004, SEC.16 and P.L.23-2004,
SEC.17; P.L.199-2005, SEC.9; P.L.154-2006, SEC.39;
P.L.219-2007, SEC.40.
IC 6-1.1-15-5
Rehearing; judicial review; procedure
Sec. 5. (a) Not later than fifteen (15) days after the Indiana board
gives notice of its final determination under section 4 of this chapter
to the party or the maximum allowable time for the issuance of a
final determination by the Indiana board under section 4 of this
chapter expires, a party to the proceeding may request a rehearing
before the Indiana board. The Indiana board may conduct a rehearing
and affirm or modify its final determination, giving the same notices
after the rehearing as are required by section 4 of this chapter. The
Indiana board has fifteen (15) days after receiving a petition for a
rehearing to determine whether to grant a rehearing. Failure to grant
a rehearing not later than fifteen (15) days after receiving the petition
shall be treated as a final determination to deny the petition. A
petition for a rehearing does not toll the time in which to file a
petition for judicial review unless the petition for rehearing is
granted. If the Indiana board determines to rehear a final
determination, the Indiana board:
(1) may conduct the additional hearings that the Indiana board
determines necessary or review the written record without
additional hearings; and
(2) shall issue a final determination not later than ninety (90)
days after notifying the parties that the Indiana board will
rehear the final determination.
If the Indiana board fails to make a final determination within the
time allowed under subdivision (2), the entity that initiated the
petition for rehearing may take no action and wait for the Indiana
board to make a final determination or petition for judicial review
under subsection (g).
(b) A party may petition for judicial review of the final
determination of the Indiana board regarding the assessment or
exemption of tangible property. In order to obtain judicial review
under this section, a party must:
(1) file a petition with the Indiana tax court;
(2) serve a copy of the petition on:
(A) the county assessor;
(B) the attorney general; and
(C) any entity that filed an amicus curiae brief with the
Indiana board; and
(3) file a written notice of appeal with the Indiana board
informing the Indiana board of the party's intent to obtain
judicial review.
Petitions for judicial review may be consolidated at the request of the
appellants if it can be done in the interest of justice. The department
of local government finance may intervene in an action taken under
this subsection if the interpretation of a rule of the department is at
issue in the action. The county assessor is a party to the review under
this section.
(c) Except as provided in subsection (g), to initiate a proceeding
for judicial review under this section, a party must take the action
required by subsection (b) not later than:
(1) forty-five (45) days after the Indiana board gives the person
notice of its final determination, unless a rehearing is conducted
under subsection (a); or
(2) forty-five (45) days after the Indiana board gives the person
notice under subsection (a) of its final determination, if a
rehearing is conducted under subsection (a) or the maximum
time elapses for the Indiana board to make a determination
under this section.
(d) The failure of the Indiana board to conduct a hearing within
the period prescribed in section 4(e) or 4(f) of this chapter does not
constitute notice to the party of an Indiana board final determination.
(e) The county assessor may petition for judicial review to the tax
court in the manner prescribed in this section.
(f) The county assessor may not be represented by the attorney
general in a judicial review initiated under subsection (b) by the
county assessor.
(g) If the maximum time elapses for the Indiana board to give
notice of its final determination under subsection (a) or section 4 of
this chapter, a party may initiate a proceeding for judicial review by
taking the action required by subsection (b) at any time after the
maximum time elapses. If:
(1) a judicial proceeding is initiated under this subsection; and
(2) the Indiana board has not issued a determination;
the tax court shall determine the matter de novo.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,
SEC.5; P.L.74-1987, SEC.14; P.L.50-1990, SEC.1; P.L.6-1997,
SEC.75; P.L.198-2001, SEC.45; P.L.178-2002, SEC.19;
P.L.256-2003, SEC.12; P.L.245-2003, SEC.14; P.L.199-2005,
SEC.10; P.L.219-2007, SEC.41.
IC 6-1.1-15-6
Record for judicial review
Sec. 6. (a) Except with respect to a petition filed under section
5(g) of this chapter, if a petition for judicial review is initiated by a
person under section 5 of this chapter, the Indiana board shall
prepare a certified record of the proceedings related to the petition.
(b) The record for judicial review required under subsection (a)
must include the following documents and items:
(1) Copies of all papers submitted to the Indiana board during
the course of the action and copies of all papers provided to the
parties by the Indiana board. For purposes of this subdivision,
the term "papers" includes, without limitation, all notices,
petitions, motions, pleadings, orders, orders on rehearing,
briefs, requests, intermediate rulings, photographs, and other
written documents.
(2) Evidence received or considered by the Indiana board.
(3) A statement of whether a site inspection was conducted,
and, if a site inspection was conducted, either:
(A) a summary report of the site inspection; or
(B) a videotape transcript of the site inspection.
(4) A statement of matters officially noticed.
(5) Proffers of proof and objections and rulings on them.
(6) Copies of proposed findings, requested orders, and
exceptions.
(7) Either:
(A) a transcription of the audio tape of the hearing; or
(B) a transcript of the hearing prepared by a court reporter.
Copies of exhibits that, because of their nature, cannot be
incorporated into the certified record must be kept by the Indiana
board until the appeal is finally terminated. However, this evidence
must be briefly named and identified in the transcript of the evidence
and proceedings.
(c) Except with respect to a petition filed under section 5(g) of
this chapter, if the tax court judge finds that:
(1) a report of all or a part of the evidence or proceedings at a
hearing conducted by the Indiana board was not made; or
(2) a transcript is unavailable;
a party to the appeal initiated under section 5 of this chapter may, at
the discretion of the tax court judge, prepare a statement of the
evidence or proceedings. The statement must be submitted to the tax
court and also must be served on all other parties. A party to the
proceeding may serve objections or prepare amendments to the
statement not later than ten (10) days after service.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,
SEC.46; P.L.245-2003, SEC.15.
IC 6-1.1-15-7
Repealed
(Repealed by P.L.291-1985, SEC.18.)
IC 6-1.1-15-8
Remand by tax court; referral; petition for order to show cause
Sec. 8. (a) If a final determination by the Indiana board regarding
the assessment or exemption of any tangible property is vacated, set
aside, or adjudged null and void under the decision of the tax court,
the matter of the assessment or exemption of the property shall be
remanded to the Indiana board with instructions to the Indiana board
to refer the matter to the:
(1) department of local government finance with respect to an
appeal of a determination made by the department; or
(2) county board with respect to an appeal of a determination
made by the county board;
to make another assessment or exemption determination. Upon
remand, the Indiana board may take action only on those issues
specified in the decision of the tax court.
(b) The department of local government finance or the county
board shall take action on a case referred to it by the Indiana board
under subsection (a) not later than ninety (90) days after the date the
referral is made. The department of local government finance or the
county board may petition the Indiana board at any time for an
extension of the ninety (90) day period. An extension shall be
granted upon a showing of reasonable cause.
(c) The taxpayer in a case remanded under subsection (a) may
petition the tax court for an order requiring the department of local
government finance or the county board to show cause why action
has not been taken pursuant to the Indiana board's referral under
subsection (a) if:
(1) at least ninety (90) days have elapsed since the referral was
made;
(2) the department of local government finance or the county
board has not taken action on the issues specified in the tax
court's decision; and
(3) an appeal of the tax court's decision has not been filed.
(d) If a case remanded under subsection (a) is appealed under
section 5 of this chapter, the ninety (90) day period provided in
subsection (b) is tolled until the appeal is concluded.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.86-1995,
SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20;
P.L.219-2007, SEC.42.
IC 6-1.1-15-9
Appeal of determination after remand
Sec. 9. (a) If the assessment or exemption of tangible property is
corrected by the department of local government finance or the
county board under section 8 of this chapter, the owner of the
property has a right to appeal the final determination of the corrected
assessment or exemption to the Indiana board. The county assessor
also has a right to appeal the final determination of the reassessment
or exemption by the department of local government finance or the
county board, but only upon request by the county assessor, the
township assessor (if any), or an affected taxing unit. If the appeal is
taken at the request of an affected taxing unit, the taxing unit shall
pay the costs of the appeal.
(b) An appeal under this section must be initiated in the manner
prescribed in section 3 of this chapter or IC 6-1.5-5.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,
SEC.6; P.L.198-2001, SEC.48; P.L.90-2002, SEC.139;
P.L.178-2002, SEC.21; P.L.199-2005, SEC.11; P.L.219-2007,
SEC.43; P.L.146-2008, SEC.138.
IC 6-1.1-15-10
Pending review; effect on tax payment; posting of bond; separate
assessed value record
Sec. 10. (a) If a petition for review to any board or a proceeding
for judicial review in the tax court regarding an assessment or
increase in assessment is pending, the taxes resulting from the
assessment or increase in assessment are, notwithstanding the
provisions of IC 6-1.1-22-9, not due until after the petition for
review, or the proceeding for judicial review, is finally adjudicated
and the assessment or increase in assessment is finally determined.
However, even though a petition for review or a proceeding for
judicial review is pending, the taxpayer shall pay taxes on the
tangible property when the property tax installments come due,
unless the collection of the taxes is enjoined under IC 33-26-6-2
pending a final determination in the proceeding for judicial review.
The amount of taxes which the taxpayer is required to pay, pending
the final determination of the assessment or increase in assessment,
shall be based on:
(1) the assessed value reported by the taxpayer on the taxpayer's
personal property return if a personal property assessment, or an
increase in such an assessment, is involved; or
(2) an amount based on the immediately preceding year's
assessment of real property if an assessment, or increase in
assessment, of real property is involved.
(b) If the petition for review or the proceeding for judicial review
is not finally determined by the last installment date for the taxes, the
taxpayer, upon showing of cause by a taxing official or at the tax
court's discretion, may be required to post a bond or provide other
security in an amount not to exceed the taxes resulting from the
contested assessment or increase in assessment.
(c) Each county auditor shall keep separate on the tax duplicate a
record of that portion of the assessed value of property that is
described in IC 6-1.1-17-0.5(b). When establishing rates and
calculating state school support, the department of local government
finance shall exclude from assessed value in the county the assessed
value of property kept separate on the tax duplicate by the county
auditor under IC 6-1.1-17-0.5.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,
P.L.43, SEC.1; P.L.291-1985, SEC.7; P.L.63-1986, SEC.1;
P.L.86-1995, SEC.3; P.L.291-2001, SEC.205; P.L.198-2001,
SEC.49; P.L.1-2002, SEC.20; P.L.1-2004, SEC.17 and P.L.23-2004,
SEC.18; P.L.219-2007, SEC.44; P.L.146-2008, SEC.139.
IC 6-1.1-15-11
Refunds or tax credit
Sec. 11. (a) If a review or appeal authorized under this chapter
results in a reduction of the amount of an assessment or if the
department of local government finance on its own motion reduces
an assessment, the taxpayer is entitled to a credit in the amount of
any overpayment of tax on the next successive tax installment, if any,
due in that year. After the credit is given, the county auditor shall:
(1) determine if a further amount is due the taxpayer; and
(2) if a further amount is due the taxpayer, notwithstanding
IC 5-11-10-1 and IC 36-2-6-2, without a claim or an
appropriation being required, pay the amount due the taxpayer.
The county auditor shall charge the amount refunded to the taxpayer
against the accounts of the various taxing units to which the
overpayment has been paid. The county auditor shall notify the
county executive of the payment of the amount due.
(b) The notice provided under subsection (a) shall be treated as a
claim by the taxpayer for the amount due referred to in subsection
(a)(2).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.140; P.L.1-2004, SEC.18 and P.L.23-2004, SEC.19;
P.L.1-2009, SEC.42; P.L.141-2009, SEC.6.
IC 6-1.1-15-12
Correction by county auditor of errors in tax duplicate; approvals
required; appeal; petition for correction of error not applicable to
personal property return or utility property statement
Sec. 12. (a) Subject to the limitations contained in subsections (c)
and (d), a county auditor shall correct errors which are discovered in
the tax duplicate for any one (1) or more of the following reasons:
(1) The description of the real property was in error.
(2) The assessment was against the wrong person.
(3) Taxes on the same property were charged more than one (1)
time in the same year.
(4) There was a mathematical error in computing the taxes or
penalties on the taxes.
(5) There was an error in carrying delinquent taxes forward
from one (1) tax duplicate to another.
(6) The taxes, as a matter of law, were illegal.
(7) There was a mathematical error in computing an assessment.
(8) Through an error of omission by any state or county officer,
the taxpayer was not given credit for an exemption or deduction
permitted by law.
(b) The county auditor shall correct an error described under
subsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when the county
auditor finds that the error exists.
(c) If the tax is based on an assessment made or determined by the
department of local government finance, the county auditor shall not
correct an error described under subsection (a)(6), (a)(7), or (a)(8)
until after the correction is either approved by the department of
local government finance or ordered by the tax court.
(d) If the tax is not based on an assessment made or determined by
the department of local government finance, the county auditor shall
correct an error described under subsection (a)(6), (a)(7), or (a)(8)
only if the correction is first approved by at least two (2) of the
following officials:
(1) The township assessor (if any).
(2) The county auditor.
(3) The county assessor.
If two (2) of these officials do not approve such a correction, the
county auditor shall refer the matter to the county board for
determination. The county board shall provide a copy of the
determination to the taxpayer and to the county auditor.
(e) A taxpayer may appeal a determination of the county board to
the Indiana board for a final administrative determination. An appeal
under this section shall be conducted in the same manner as appeals
under sections 4 through 8 of this chapter. The Indiana board shall
send the final administrative determination to the taxpayer, the
county auditor, the county assessor, and the township assessor (if
any).
(f) If a correction or change is made in the tax duplicate after it is
delivered to the county treasurer, the county auditor shall transmit a
certificate of correction to the county treasurer. The county treasurer
shall keep the certificate as the voucher for settlement with the
county auditor.
(g) A taxpayer that files a personal property tax return under
IC 6-1.1-3 may not petition under this section for the correction of an
error made by the taxpayer on the taxpayer's personal property tax
return. If the taxpayer wishes to correct an error made by the
taxpayer on the taxpayer's personal property tax return, the taxpayer
must instead file an amended personal property tax return under
IC 6-1.1-3-7.5.
(h) A taxpayer that files a statement under IC 6-1.1-8-19 may not
petition under this section for the correction of an error made by the
taxpayer on the taxpayer's statement. If the taxpayer wishes to correct
an error made by the taxpayer on the taxpayer's statement, the
taxpayer must instead initiate an objection under IC 6-1.1-8-28 or an
appeal under IC 6-1.1-8-30.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.24-1986,
SEC.16; P.L.41-1993, SEC.15; P.L.86-1995, SEC.4; P.L.6-1997,
SEC.76; P.L.198-2001, SEC.50; P.L.90-2002, SEC.141;
P.L.256-2003, SEC.13; P.L.219-2007, SEC.45; P.L.146-2008,
SEC.140; P.L.182-2009(ss), SEC.112.
IC 6-1.1-15-12.5
Correction of error on township assessor's initiative; credit for
overpayment
Sec. 12.5. (a) If a township assessor determines that the township
assessor has made an error concerning:
(1) the assessed valuation of property;
(2) the name of a taxpayer; or
(3) the description of property;
in an assessment, the township assessor shall on the township
assessor's own initiative correct the error. However, the township
assessor may not increase an assessment under this section. The
township assessor shall correct the error in the assessment without
requiring the taxpayer to file a notice with the county board
requesting a review of the township assessor's original assessment.
(b) If a township assessor corrects an error under this section, the
township assessor shall give notice of the correction to the taxpayer,
the county auditor, and the county board.
(c) Subject to subsection (d), if a correction under this section
results in a reduction of the amount of an assessment of a taxpayer's
property, the taxpayer is entitled to a credit on the taxpayer's next tax
installment equal to the amount of any overpayment of tax that
resulted from the incorrect assessment.
(d) If the amount of the overpayment of tax exceeds the taxpayer's
next tax installment, the taxpayer is entitled to:
(1) a credit in the full amount of the next tax installment; and
(2) credits on succeeding tax installments until the taxpayer has
received total credits equal to the amount of the overpayment.
As added by P.L.146-2008, SEC.141.
IC 6-1.1-15-13
Tax bill as notice
Sec. 13. If notice of the action of a board or official is not
otherwise given in accordance with the general assessment
provisions of this article, the receipt by the taxpayer of the tax bill
resulting from that action is the taxpayer's notice for the purpose of
determining the taxpayer's right to obtain a review or initiate an
appeal under this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.)
IC 6-1.1-15-14
Review; use of rules and consideration of circumstances at time of
assessment
Sec. 14. In any assessment review, the assessing official shall:
(1) use the department of local government finance's rules in
effect; and
(2) consider the conditions and circumstances of the property as
they existed;
on the original assessment date of the property under review.
As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77;
P.L.90-2002, SEC.142; P.L.219-2007, SEC.46; P.L.146-2008,
SEC.142.
IC 6-1.1-15-15
Class action suits
Sec. 15. A class action suit against the Indiana board or the
department of local government finance may not be maintained in
any court, including the Indiana tax court, on behalf of a person who
has not complied with the requirements of this chapter or IC 6-1.1-26
before the certification of the class.
As added by P.L.41-1993, SEC.16. Amended by P.L.90-2002,
SEC.143; P.L.154-2006, SEC.40.
IC 6-1.1-15-16
Evidence to be considered by county board and Indiana board of
tax review
Sec. 16. Notwithstanding any provision in the 2002 Real Property
Assessment Manual and Real Property Assessment Guidelines for
2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a
county board or the Indiana board shall consider all evidence
relevant to the assessment of real property regardless of whether the
evidence was submitted to the township assessor (if any) or county
assessor before the assessment of the property.
As added by P.L.178-2002, SEC.22. Amended by P.L.219-2007,
SEC.47; P.L.146-2008, SEC.143.