Indiana Code - Taxation - Title 6, Section 6-1.5-5-6

Hearings; time for final determinations

Sec. 6. (a) The Indiana board shall conduct a hearing or cause a
hearing to be conducted within six (6) months after a petition in

proper form is filed with the Indiana board, excluding any time due
to a delay reasonably caused by the petitioner.
(b) The Indiana board shall make a final determination within the
later of forty-five (45) days after the hearing or the date set in an
extension order issued by the Indiana board. However, the Indiana
board may not extend the final determination date by more than one
hundred eighty (180) days.
(c) The failure of the Indiana board to make a final determination
within the time allowed by this section shall be treated as a final
determination of the Indiana board to deny the petition.

As added by P.L.198-2001, SEC.95.

Last modified: May 28, 2006