Review by Indiana board; petition form
Sec. 3. (a) A taxpayer may obtain a review by the Indiana board
of a county property tax assessment board of appeals action with
respect to the assessment of that taxpayer's tangible property if the
county property tax assessment board of appeals' action requires the
giving of notice to the taxpayer. A township assessor, county
assessor, member of a county property tax assessment board of
appeals, or county property tax assessment board of appeals that
made the original determination under appeal under this section is a
party to the review under this section to defend the determination. At
the time that notice 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.
(b) A township assessor or county assessor may obtain a review
by the Indiana board of any assessment which the township assessor
or the county assessor has made, upon which the township assessor
or the county assessor has passed, or which has been made over the
township assessor's or the county assessor's protest.
(c) In order to obtain a review by the Indiana board under this
section, the party must file a petition for review with the appropriate
county assessor not later than thirty (30) days after the notice of the
county property tax assessment board of appeals action is given to
the taxpayer.
(d) The Indiana board shall prescribe the form of the petition for
review of an assessment determination by the county property tax
assessment board of appeals. 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. An appeal of such a determination must be made on the
form prescribed by the Indiana board. The form must require the
petitioner to specify the following:
(1) If the county or township official held a preliminary
conference under section 1(f) of this chapter, the items listed in
section 1(g)(1) and 1(g)(2) of this chapter.
(2) The reasons why the petitioner believes that the assessment
determination by the county property tax assessment board of
appeals is erroneous.
(e) The county assessor shall transmit the petition for review to
the Indiana board not later than ten (10) days after it is filed.
(f) If a township assessor or a member of the county property tax
assessment board of appeals files a petition for review under this
section concerning the assessment of a taxpayer's property, the
county assessor must send a copy of the petition to the taxpayer. The
county assessor shall transmit the petition for review to the Indiana
board not later than ten (10) days after the petition is filed.
(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.
Last modified: May 28, 2006