Appeal of assessments
Sec. 8. (a) The industrial company that owns or uses the industrial
facility assessed under this chapter, a taxpayer that petitioned for
assessment of an industrial facility assessed under this chapter, or the
county assessor of the county in which the industrial facility is
located may appeal an assessment by the department made under this
chapter to the department. An assessment made under this chapter
that is not appealed under this section is a final unappealable order
of the department.
(b) The department shall hold a hearing on the appeal and issue
an order within one (1) year of the date the appeal is filed.
As added by P.L.198-2001, SEC.27.
Last modified: May 28, 2006