Version a
Determination of substantial compliance with statement of
benefits; notice of noncompliance; hearing; resolution; appeal
Note: This version of section effective until 1-1-2006. See also
following version of this section, effective 1-1-2006.
Sec. 5.9. (a) This section does not apply to:
(1) a deduction under section 3 of this chapter for property
located in a residentially distressed area; or
(2) any other deduction under section 3 or 4.5 of this chapter for
which a statement of benefits was approved before July 1, 1991.
(b) Not later than forty-five (45) days after receipt of the
information described in section 5.1 or 5.6 of this chapter, the
designating body may determine whether the property owner has
substantially complied with the statement of benefits approved under
section 3 or 4.5 of this chapter. If the designating body determines
that the property owner has not substantially complied with the
statement of benefits and that the failure to substantially comply was
not caused by factors beyond the control of the property owner (such
as declines in demand for the property owner's products or services),
the designating body shall mail a written notice to the property
owner. The written notice must include the following provisions:
(1) An explanation of the reasons for the designating body's
determination.
(2) The date, time, and place of a hearing to be conducted by
the designating body for the purpose of further considering the
property owner's compliance with the statement of benefits. The
date of the hearing may not be more than thirty (30) days after
the date on which the notice is mailed.
(c) On the date specified in the notice described in subsection
(b)(2), the designating body shall conduct a hearing for the purpose
of further considering the property owner's compliance with the
statement of benefits. Based on the information presented at the
hearing by the property owner and other interested parties, the
designating body shall again determine whether the property owner
has made reasonable efforts to substantially comply with the
statement of benefits and whether any failure to substantially comply
was caused by factors beyond the control of the property owner. If
the designating body determines that the property owner has not
made reasonable efforts to comply with the statement of benefits, the
designating body shall adopt a resolution terminating the property
owner's deduction under section 3 or 4.5 of this chapter. If the
designating body adopts such a resolution, the deduction does not
apply to the next installment of property taxes owed by the property
owner or to any subsequent installment of property taxes.
(d) If the designating body adopts a resolution terminating a
deduction under subsection (c), the designating body shall
immediately mail a certified copy of the resolution to:
(1) the property owner; and
(2) the county auditor.
The county auditor shall remove the deduction from the tax duplicate
and shall notify the county treasurer of the termination of the
deduction. If the designating body's resolution is adopted after the
county treasurer has mailed the statement required by IC 6-1.1-22-8,
the county treasurer shall immediately mail the property owner a
revised statement that reflects the termination of the deduction.
(e) A property owner whose deduction is terminated by the
designating body under this section may appeal the designating
body's decision by filing a complaint in the office of the clerk of the
circuit or superior court together with a bond conditioned to pay the
costs of the appeal if the appeal is determined against the property
owner. An appeal under this subsection shall be promptly heard by
the court without a jury and determined within thirty (30) days after
the time of the filing of the appeal. The court shall hear evidence on
the appeal and may confirm the action of the designating body or
sustain the appeal. The judgment of the court is final and conclusive
unless an appeal is taken as in other civil actions.
(f) If an appeal under subsection (e) is pending, the taxes resulting
from the termination of the deduction are not due until after the
appeal is finally adjudicated and the termination of the deduction is
finally determined.
As added by P.L.14-1991, SEC.6. Amended by P.L.90-2002,
SEC.124; P.L.256-2003, SEC.7.
Last modified: May 28, 2006