CHAPTER 5. APPEALS OF FINAL DETERMINATIONS BY THE DEPARTMENT OF LOCAL GOVERNMENT FINANCE
IC 6-1.5-5
Chapter 5. Appeals of Final Determinations by the Department of
Local Government Finance
IC 6-1.5-5-1
Review of appeals; notice of final determination; procedures for
initiation of appeal
Sec. 1. (a) The Indiana board shall conduct impartial review of all
appeals of final determinations of the department of local
government finance made under the following:
(1) IC 6-1.1-8.
(2) IC 6-1.1-14-11.
(3) IC 6-1.1-16.
(4) IC 6-1.1-26-2.
(5) IC 6-1.1-45-6.
(b) Each notice of final determination issued by the department of
local government finance under a statute listed in subsection (a) must
give the taxpayer notice of:
(1) the opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(c) Except as provided in subsection (e), in order to obtain a
review by the Indiana board under this section, the taxpayer must file
a petition for review with the appropriate county assessor not later
than forty-five (45) days after the notice of the department of local
government finance's action is given to the taxpayer.
(d) The county assessor shall transmit a petition for review under
subsection (c) to the Indiana board not later than ten (10) days after
the petition is filed.
(e) In order to obtain a review by the Indiana board of an appeal
of a final determination of the department of local government
finance under IC 6-1.1-8-30, the public utility company must follow
the procedures in IC 6-1.1-8-30.
As added by P.L.198-2001, SEC.95. Amended by P.L.178-2002,
SEC.40; P.L.1-2003, SEC.31; P.L.256-2003, SEC.32; P.L.245-2003,
SEC.22; P.L.97-2004, SEC.24; P.L.208-2005, SEC.2.
IC 6-1.5-5-2
Hearings; resolution by Indiana board; notice; auditor duties
Sec. 2. (a) After receiving a petition for review that is filed under
a statute listed in section 1(a) of this chapter, the Indiana board shall,
at its earliest opportunity:
(1) conduct a hearing; or
(2) cause a hearing to be conducted by an administrative law
judge.
The Indiana board may determine to conduct the hearing under
subdivision (1) on its own motion or on request of a party to the
appeal.
(b) In its resolution of a petition, the Indiana board may correct
any errors that may have been made and adjust the assessment in
accordance with the correction.
(c) The Indiana board shall give notice of the date fixed for the
hearing by mail to:
(1) the taxpayer;
(2) the department of local government finance; and
(3) the appropriate:
(A) township assessor (if any);
(B) county assessor; and
(C) county auditor.
(d) With respect to an appeal of the assessment of real property or
personal property filed after June 30, 2005, the notices required
under subsection (c) must include the following:
(1) The action of the department of local government finance
with respect to the appealed items.
(2) A statement that a taxing unit receiving the notice from the
county auditor under subsection (e) may:
(A) attend the hearing;
(B) offer testimony; and
(C) file an amicus curiae brief in the proceeding.
(e) If, after receiving notice of a hearing under subsection (c), the
county auditor determines that the assessed value of the appealed
items constitutes at least one percent (1%) of the total gross certified
assessed value of a particular taxing unit for the assessment date
immediately preceding the assessment date for which the appeal was
filed, the county auditor shall send a copy of the notice to the
affected taxing unit. A taxing unit that receives a notice from the
county auditor under this subsection is not a party to the appeal.
Failure of the county auditor to send a copy of the notice to the
affected taxing unit does not affect the validity of the appeal or delay
the appeal.
(f) The Indiana board shall give the notices required under
subsection (c) at least thirty (30) days before the day fixed for the
hearing.
As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003,
SEC.23; P.L.199-2005, SEC.15; P.L.154-2006, SEC.62;
P.L.219-2007, SEC.89; P.L.146-2008, SEC.308.
IC 6-1.5-5-3
Forms
Sec. 3. The Indiana board shall prescribe a form for use in
processing petitions for review of actions by the department of local
government finance. The Indiana board shall issue instructions for
completion of the form.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-5-4
Additional evidence; additional hearings; determination based on
stipulation; findings
Sec. 4. (a) After conducting a hearing, the Indiana board may take
additional evidence or hold additional hearings.
(b) 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.
(c) If the Indiana board does not issue its final determination
under subsection (b), the Indiana board's 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:
(1) be based exclusively on:
(A) the evidence on the record in the proceeding; and
(B) matters officially noticed in the proceeding; and
(2) be based on a preponderance of the evidence.
As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003,
SEC.24; P.L.219-2007, SEC.90.
IC 6-1.5-5-5
Notice by Indiana board; county auditor to give notice to taxing
units
Sec. 5. After the hearing, the Indiana board shall give the
petitioner, the township assessor (if any), the county assessor, the
county auditor, and the department of local government finance:
(1) notice, by mail, of its final determination, findings of fact,
and conclusions of law; and
(2) notice of the procedures the petitioner or the department of
local government finance must follow in order to obtain court
review of the final determination of the Indiana board.
The county auditor shall provide copies of the documents described
in subdivisions (1) and (2) to the taxing units entitled to notice under
section 2(e) of this chapter.
As added by P.L.198-2001, SEC.95. Amended by P.L.199-2005,
SEC.16; P.L.154-2006, SEC.63; P.L.146-2008, SEC.309.
IC 6-1.5-5-6
Time limits for hearings and final determination; appeal options;
when de novo review required
Sec. 6. (a) The Indiana board shall conduct a hearing or cause a
hearing to be conducted within six (6) 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.
(b) The Indiana board shall make a final determination within the
later of forty-five (45) days after the hearing or the date set in an
extension order issued by the Indiana board. However, the Indiana
board may not extend the final determination date by more than one
hundred eighty (180) days.
(c) The failure of the Indiana board to conduct a hearing within
the period prescribed in this section does not constitute notice to the
person of an Indiana board final determination.
(d) If the Indiana board fails to make a final determination within
the time allowed by this section after a hearing, the entity that
initiated the petition may:
(1) take no action and wait for the Indiana board to make a final
determination; or
(2) initiate a proceeding for judicial review by taking the action
required by IC 6-1.1-15-5(b) at any time after the maximum
time elapses.
(e) If:
(1) a judicial proceeding is initiated under subsection (d); and
(2) the Indiana board has not issued a determination;
the tax court shall determine the matter de novo.
As added by P.L.198-2001, SEC.95. Amended by P.L.154-2006,
SEC.64.
IC 6-1.5-5-7
Judicial review of final determinations
Sec. 7. A final determination of the Indiana board is subject to
judicial review under IC 6-1.1-15. The:
(1) local government official who made the original
determination under judicial review; and
(2) department of local government finance;
are parties to a judicial review initiated under this section.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-5-8
Applicability of IC 6-1.1-15; substitution of department of local
government finance
Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies
to an appeal of a final determination of the state board of tax
commissioners issued before January 1, 2002.
(b) The department of local government finance is substituted for
the state board of tax commissioners in an appeal described in
subsection (a).
As added by P.L.198-2001, SEC.95.
IC 6-1.5-5-9
Subpoenas; oaths
Sec. 9. In order to obtain information that is necessary to the
Indiana board's conduct of a necessary or proper inquiry, the Indiana
board or a board administrative law judge may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers that are in the hands
of any person.
As added by P.L.198-2001, SEC.95.
IC 6-1.5-5-10
Affidavits; writs directing appearance or production
Sec. 10. (a) The Indiana board may file an affidavit with a circuit
court of this state if:
(1) the Indiana board has requested that a person give
information or produce books or records; and
(2) the person has not complied with the request.
(b) An affidavit filed under subsection (a) must state that the
person has not complied with the request of the Indiana board to give
information or produce books or records.
(c) When an affidavit is filed under subsection (a), the circuit
court shall issue a writ that directs the person to appear at the office
of the Indiana board and to give the requested information or produce
the requested books or records. The appropriate county sheriff shall
serve the writ. Disobedience of the writ is punishable as a contempt
of the court that issued the writ.
(d) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a
writ is not issued, all costs shall be charged to the county in which
the circuit court proceedings are held, and the board of
commissioners of that county shall allow a claim for the costs.
As added by P.L.198-2001, SEC.95.