Review equalization order by department of local government
finance; hearing; determination; appeal
Sec. 8. (a) If a petition for review of an equalization order is filed
with a county auditor under section 7 of this chapter, the county
auditor shall immediately mail a certified copy of the petition and
any information relevant to the petition to the department of local
government finance. Within a reasonable period of time, the
department of local government finance shall fix a date for a hearing
on the petition. The hearing shall be held in the county to which the
equalization order has been directed. At least three (3) days before
the date fixed for the hearing, the department of local government
finance shall give notice of the hearing by mail to the township and
county assessors whose assessments are affected by the order and to
the first ten (10) taxpayers whose names appear on the petition for
review at the addresses listed by those taxpayers on the petition. In
addition, the department of local government finance shall give the
notice, if any, required under section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department
of local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with
respect to the order to the county auditor. The county auditor shall
immediately make any changes in the assessed values required by the
action of the department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the
department of local government finance under subsection (b). The
petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (b).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9.
Last modified: May 28, 2006