Notice of hearing to taxpayers
Sec. 9. (a) If a hearing is required under section 4 or section 8 of
this chapter, the department of local government finance shall give
notice to the taxpayers of each county for which the department is to
consider an increase in the assessments. The notice shall state the
time, place, and object of the public hearing on the assessments. The
department of local government finance shall give the notice in the
manner prescribed in subsection (c).
(b) If an equalization order is issued under section 5 of this
chapter, the department of local government finance shall give notice
of the order to the taxpayers of each county to which the order is
directed. The department of local government finance shall give the
notice in the manner provided in subsection (c). The notice required
by this subsection is in lieu of the notices required by IC 6-1.1-3-13
or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the
county; or
(2) one (1) newspaper of general circulation published in the
county if two (2) newspapers of general circulation are not
published in the county.
If there are no newspapers of general circulation published in the
county, the notice shall be given by posting a statement of the time,
place, and object of the hearing in the county courthouse at the usual
place for posting public notices. The published or posted notice of a
hearing shall be given at least ten (10) days before the time fixed for
the hearing.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.135.
Last modified: May 28, 2006