Notice of hearing; review of assessment determination by county
board; auditor duties
Sec. 2.1. (a) The county property tax assessment board of appeals
may assess the tangible property in question.
(b) The county property tax assessment board of appeals shall, by
mail, give notice of the date fixed for the hearing under section 1(i)
of this chapter to the taxpayer, the township assessor, the county
assessor, and the county auditor. With respect to an appeal of the
assessment of real property or personal property filed after June 30,
2005, the notice must include the following:
(1) For those items on which there is disagreement, the assessed
value of the appealed items:
(A) for the assessment date immediately preceding the
assessment date for which the appeal was filed; and
(B) on the most recent assessment date.
(2) A statement that a taxing unit receiving the notice from the
county auditor under subsection (c) may:
(A) attend the hearing;
(B) offer testimony; and
(C) file an amicus curiae brief in the proceeding.
A taxing unit that receives a notice from the county auditor under
subsection (c) is not a party to the appeal.
(c) If, after receiving notice of a hearing under subsection (b), the
county auditor determines that the assessed value of the items on
which there is disagreement 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. 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.
(d) The department of local government finance shall prescribe a
form for use by the county property tax assessment board of appeals
in processing a review of an assessment determination. The
department shall issue instructions for completion of the form. The
form must require the county property tax assessment board of
appeals to include a record of the hearing, findings on each item, and
indicate agreement or disagreement with each item that is indicated
on the form submitted by the taxpayer and the county or township
official under section 1(f) of this chapter. The form must also require
the county property tax assessment board of appeals to indicate the
issues in dispute for each item and its reasons in support of its
resolution of those issues.
(e) After the hearing the county property tax assessment board of
appeals shall, by mail, give notice of its determination to the
taxpayer, the township assessor, the county assessor, the county
auditor, and any taxing unit entitled to notice of the hearing under
subsection (c). The county property tax assessment board of appeals
shall include with the notice copies of the forms completed under
subsection (d).
As added by Acts 1978, P.L.8, SEC.5. Amended by P.L.74-1987,
SEC.11; P.L.41-1993, SEC.12; P.L.6-1997, SEC.72; P.L.198-2001,
SEC.42; P.L.1-2004, SEC.14 and P.L.23-2004, SEC.15;
P.L.199-2005, SEC.7.
Last modified: May 28, 2006