Notice of action by the county property tax assessment board of
appeals; action by county assessor and county auditor; appeal
Sec. 7. (a) The county property tax assessment board of appeals,
after careful examination, shall approve or disapprove each
exemption application and shall note its action on the application.
(b) If the county property tax assessment board of appeals
approves the exemption, in whole or part:
(1) the county assessor shall notify the county auditor of the
approval; and
(2) the county auditor shall note the board's action on the tax
duplicate.
The county auditor's notation is notice to the county treasurer that the
exempt property shall not be taxed for the current year unless
otherwise ordered by the department of local government finance.
(c) If the exemption application is disapproved by the county
property tax assessment board of appeals, the county assessor shall
notify the applicant by mail. Within thirty (30) days after the notice
is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3,
petition the Indiana board to review the county property tax
assessment board of appeals' determination.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9.
Last modified: May 28, 2006