Powers of board; notice of review
Sec. 1. The powers granted to each county property tax
assessment board of appeals under this chapter apply only to the
tangible property assessments made with respect to the last preceding
assessment date. Before a county property tax assessment board of
appeals changes any valuation or adds any tangible property and the
value of it to a return or the assessment rolls under this chapter, the
board shall give prior notice by mail to the taxpayer. The notice must
state a time when and place where the taxpayer may appear before
the board. The time stated in the notice must be at least ten (10) days
after the date the notice is mailed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.60.
Last modified: May 28, 2006