Final review by county commissioners; judicial review
Sec. 4. (a) A county auditor shall submit a refund claim filed
under section 1 of this chapter to the county board of commissioners
for final review after the appropriate county officials either approve
or disapprove the claim and, if the claim is disapproved, an appeal to
the Indiana board is not initiated under section 3 of this chapter.
(b) The county board of commissioners shall disallow a refund
claim if it was disapproved by one (1) of the appropriate county
officials and an appeal to the Indiana board was not initiated under
section 3 of this chapter.
(c) Except as provided in subsection (b) of this section, the county
board of commissioners may either allow or disallow a refund claim
which is submitted to it for final review. If the county board
disallows a claim, the claimant may appeal that decision to the
Indiana board.
(d) The Indiana board shall hear an appeal under subsection (c) in
the same manner that assessment appeals are heard.
(e) If a person desires to initiate a proceeding for judicial review
of the Indiana board's final determination under this section, the
person must petition for judicial review under IC 4-21.5-5 not more
than forty-five (45) days after the Indiana board gives the person
notice of the final determination.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.43-1992,
SEC.6; P.L.198-2001, SEC.63.
Last modified: May 28, 2006