Review of claim by department of local government finance;
department action; appeal
Sec. 2. (a) The county auditor shall forward a claim for refund
filed under section 1 of this chapter to the department of local
government finance for review by the department if:
(1) the claim is for the refund of taxes paid on an assessment
made or determined by the state board of tax commissioners
(before the board was abolished) or the department of local
government finance; and
(2) the claim is based upon the grounds specified in section
1(4)(B) or 1(4)(C) of this chapter.
(b) The department of local government finance shall review each
refund claim forwarded to it under this section. The department shall
certify its approval or disapproval on the claim and shall return the
claim to the county auditor.
(c) Before the department of local government finance
disapproves a refund claim that is forwarded to it under this section,
the department shall notify the claimant of its intention to disapprove
the claim and of the time and place fixed for a hearing on the claim.
The department shall hold the hearing within thirty (30) days after
the date of the notice. The claimant has a right to be heard at the
hearing. After the hearing, the department shall give the claimant
notice of the department's final determination on the claim.
(d) If a person desires to initiate an appeal of the final
determination of the department of local government finance to
disapprove a claim under subsection (c), the person shall file a
petition for review with the appropriate county assessor not more
than forty-five (45) days after the department gives the person notice
of the final determination.
(e) If a person desires to initiate a proceeding for judicial review
of the Indiana board's final determination under subsection (d), 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.4; P.L.198-2001, SEC.61; P.L.178-2002, SEC.33;
P.L.256-2003, SEC.27.
Last modified: May 28, 2006