Notice of hearing to taxpayers; notice of fund determination;
appeal
Sec. 11. The department of local government finance shall give
notice by mail to a taxpayer whose assessment is to be reviewed
under section 10 of this chapter. The notice shall state the time,
place, and object of a hearing on the assessment. The time fixed for
the hearing must be at least ten (10) days after the day the notice is
mailed. After the hearing, the department of local government
finance shall assess the property in question and mail a certified
notice of its final determination to the appropriate county auditor. In
addition, the department of local government finance shall notify the
taxpayer by mail of its final determination. An assessment or
reassessment may not be made under this section unless notice of the
final determination of the department of local government finance is
given to the taxpayer within the same time period prescribed, in
IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment
notice. A taxpayer may initiate an appeal of the department's final
determination by filing a petition with the Indiana board not more
than forty-five (45) days after the department gives the taxpayer
notice of the final determination.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.137; P.L.256-2003, SEC.10.
Last modified: May 28, 2006