Review county assessment; hearing
Sec. 4. The department of local government finance shall review
the assessments of all tangible property made by the various counties
of this state. If the department of local government finance
determines that the assessment of a county appears to be improper,
the department shall mail a certified notice to the auditor of the
county informing the auditor of the department's determination to
consider the modification of that county's assessment. The notice
shall state whether the modification to be considered is related to real
property, personal property, or both. The notice shall also state a day,
at least ten (10) days after the day the notice is mailed, when a
hearing on the assessment will be held. In addition to the notice to
the county auditor, the department of local government finance shall
give the notice, if any, required under section 9(a) of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.130.
Last modified: May 28, 2006