CHAPTER 16. LIMITATIONS ON THE POWERS OF OFFICIALS AND BOARDS TO CHANGE PERSONAL PROPERTY ASSESSMENTS
IC 6-1.1-16
Chapter 16. Limitations on the Powers of Officials and Boards to
Change Personal Property Assessments
IC 6-1.1-16-1
Notice; time requirements; appeal of preliminary determination
Sec. 1. (a) Except as provided in section 2 of this chapter, an
assessing official or county property tax assessment board of appeals
may not change the assessed value claimed by a taxpayer on a
personal property return unless the assessing official or county
property tax assessment board of appeals takes the action and gives
the notice required by IC 6-1.1-3-20 within the following periods:
(1) A township assessor (if any) must make a change in the
assessed value and give the notice of the change on or before
the later of:
(A) September 15 of the year for which the assessment is
made; or
(B) four (4) months from the date the personal property
return is filed if the return is filed after May 15 of the year
for which the assessment is made.
(2) A county assessor or county property tax assessment board
of appeals must make a change in the assessed value, including
the final determination by the board of an assessment changed
by an assessing official, and give the notice of the change on or
before the later of:
(A) October 30 of the year for which the assessment is
made; or
(B) five (5) months from the date the personal property
return is filed if the return is filed after May 15 of the year
for which the assessment is made.
(3) The department of local government finance must make a
preliminary change in the assessed value and give the notice of
the change on or before the later of:
(A) October 1 of the year immediately following the year for
which the assessment is made; or
(B) sixteen (16) months from the date the personal property
return is filed if the return is filed after May 15 of the year
for which the assessment is made.
(b) Except as provided in section 2 of this chapter, if an assessing
official or a county property tax assessment board of appeals fails to
change an assessment and give notice of the change within the time
prescribed by this section, the assessed value claimed by the taxpayer
on the personal property return is final.
(c) This section does not limit the authority of a county auditor to
correct errors in a tax duplicate under IC 6-1.1-15-12.
(d) This section does not apply if the taxpayer:
(1) fails to file a personal property return which substantially
complies with this article and the regulations of the department
of local government finance; or
(2) files a fraudulent personal property return with the intent to
evade the payment of property taxes.
(e) A taxpayer may appeal a preliminary determination of the
department of local government finance under subsection (a)(3) to
the Indiana board. An appeal under this subdivision shall be
conducted in the same manner as an appeal under IC 6-1.1-15-4
through IC 6-1.1-15-8. A preliminary determination that is not
appealed under this subsection is a final unappealable order of the
department of local government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.4; P.L.6-1997, SEC.78; P.L.90-2002, SEC.144; P.L.146-2008,
SEC.144.
IC 6-1.1-16-2
Failure to meet notice and time requirements; petition for review
Sec. 2. (a) If a county property tax assessment board of appeals
fails to change an assessed value claimed by a taxpayer on a personal
property return and give notice of the change within the time
prescribed in section 1(a)(2) of this chapter, the township assessor,
or the county assessor if there is no township assessor for the
township, may file a petition for review of the assessment by the
Indiana board. The township or county assessor must file the petition
for review in the manner provided in IC 6-1.1-15-3(d). The period for
filing the petition begins to run on the last day that the county board
is permitted to act on the assessment under section 1(a)(2) of this
chapter as though the board acted and gave notice of its action on
that day.
(b) Notwithstanding section 1(a)(3) of this chapter, the
department of local government finance shall reassess tangible
property when an appealed assessment of the property is remanded
to the board under IC 6-1.1-15-8.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.79; P.L.90-2002, SEC.145; P.L.219-2007, SEC.48;
P.L.146-2008, SEC.145.
IC 6-1.1-16-3
Special session of board of appeals; expenses
Sec. 3. (a) If a county property tax assessment board of appeals is
unable to take action on an assessment within the time period
prescribed in section 1(a)(2) of this chapter because the board is no
longer in session, the board shall file with the department of local
government finance a written petition requesting permission to
conduct a special session for the purpose of reviewing the assessment
within the required time period. If the department of local
government finance approves the petition, it shall specify:
(1) the number of session days granted to the county property
tax assessment board of appeals; and
(2) the termination date of the special session.
(b) The county auditor shall pay the expenses and per diem
allowances resulting from the special session. The county auditor
shall draw warrants for these items on county funds not otherwise
appropriated, without further appropriations being required for the
disbursements.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.16; P.L.6-1997, SEC.80; P.L.90-2002, SEC.146.
IC 6-1.1-16-4
Application of chapter; conflicting provisions
Sec. 4. The provisions of this chapter do not extend the period
within which an assessment or change in an assessment may be
made. If a shorter period for action and notice is provided elsewhere
in this article, that provision controls. However, if any other conflict
exists between the provisions of this chapter and the other provisions
of this article, the provisions of this chapter control with respect to
assessment adjustments.
(Formerly: Acts 1975, P.L.47, SEC.1.)