Indiana Code - Taxation - Title 6, Section 6-1.1-15-4

Review by Indiana board; procedure for petitions for review;
county assessor as party; auditor duties; stipulated result

Sec. 4. (a) After receiving a petition for review which is filed
under section 3 of this chapter, the Indiana board shall conduct a
hearing at its earliest opportunity. The Indiana board may:
(1) assign:
(A) full;
(B) limited; or
(C) no;
evidentiary value to the assessed valuation of tangible property
determined by stipulation submitted as evidence of a
comparable sale; and
(2) correct any errors that may have been made, and adjust the

assessment in accordance with the correction.
(b) If the Indiana board conducts a site inspection of the property
as part of its review of the petition, the Indiana board shall give
notice to all parties of the date and time of the site inspection. The
Indiana board is not required to assess the property in question. The
Indiana board shall give notice of the date fixed for the hearing, by
mail, to the taxpayer and to the appropriate township assessor,
county assessor, and county auditor. With respect to an appeal of the
assessment of real property or personal property filed after June 30,
2005, the notice must include the following:
(1) The action of the county property tax assessment board of
appeals with respect to the appealed items.
(2) A statement that a taxing unit receiving the notice from the
county auditor under subsection (c) may:
(A) attend the hearing; and
(B) offer testimony.

A taxing unit that receives a notice from the county auditor under
subsection (c) is not a party to the appeal. The Indiana board shall
give these notices at least thirty (30) days before the day fixed for the
hearing. The property tax assessment board of appeals that made the
determination under appeal under this section may, with the approval
of the county executive, file an amicus curiae brief in the review
proceeding under this section. The expenses incurred by the property
tax assessment board of appeals in filing the amicus curiae brief shall
be paid from the property reassessment fund under IC 6-1.1-4-27.5.
The executive of a taxing unit may file an amicus curiae brief in the
review proceeding under this section if the property whose
assessment is under appeal is subject to assessment by that taxing
unit.
(c) If, after receiving notice of a hearing under subsection (b), the
county auditor determines that the assessed value of the appealed
items constitutes at least one percent (1%) of the total gross certified
assessed value of a particular taxing unit for the assessment date
immediately preceding the assessment date for which the appeal was
filed, the county auditor shall send a copy of the notice to the
affected taxing unit. Failure of the county auditor to send a copy of
the notice to the affected taxing unit does not affect the validity of
the appeal or delay the appeal.
(d) If a petition for review does not comply with the Indiana
board's instructions for completing the form prescribed under section
3 of this chapter, the Indiana board shall return the petition to the
petitioner and include a notice describing the defect in the petition.
The petitioner then has thirty (30) days from the date on the notice
to cure the defect and file a corrected petition. The Indiana board
shall deny a corrected petition for review if it does not substantially
comply with the Indiana board's instructions for completing the form
prescribed under section 3 of this chapter.
(e) The Indiana board shall prescribe a form for use in processing
petitions for review of actions by the county property tax assessment
board of appeals. The Indiana board shall issue instructions for

completion of the form. The form must require the Indiana board to
indicate agreement or disagreement with each item that is:
(1) if the county or township official held a preliminary
conference under section 1(f) of this chapter, indicated on the
petition submitted under that section by the taxpayer and the
official; and
(2) included in the county property tax assessment board of
appeals' findings, record, and determination under section
2.1(d) of this chapter.

The form must also require the Indiana board to indicate the issues
in dispute and its reasons in support of its resolution of those issues.
(f) After the hearing the Indiana board shall give the petitioner,
the township assessor, the county assessor, the county auditor, and
the affected taxing units required to be notified under subsection (c):
(1) notice, by mail, of its final determination;
(2) a copy of the form completed under subsection (e); and
(3) notice of the procedures they must follow in order to obtain
court review under section 5 of this chapter.
(g) Except as provided in subsection (h), the Indiana board shall
conduct a hearing not later than nine (9) months after a petition in
proper form is filed with the Indiana board, excluding any time due
to a delay reasonably caused by the petitioner.
(h) With respect to an appeal of a real property assessment that
takes effect on the assessment date on which a general reassessment
of real property takes effect under IC 6-1.1-4-4, the Indiana board
shall conduct a hearing not later than one (1) year after a petition in
proper form is filed with the Indiana board, excluding any time due
to a delay reasonably caused by the petitioner.
(i) Except as provided in subsection (j), the Indiana board shall
make a determination not later than the later of:
(1) ninety (90) days after the hearing; or
(2) the date set in an extension order issued by the Indiana
board.
(j) With respect to an appeal of a real property assessment that
takes effect on the assessment date on which a general reassessment
of real property takes effect under IC 6-1.1-4-4, the Indiana board
shall make a determination not later than the later of:
(1) one hundred eighty (180) days after the hearing; or
(2) the date set in an extension order issued by the Indiana
board.
(k) Except as provided in subsection (p), the Indiana board may
not extend the final determination date under subsection (i) or (j) by
more than one hundred eighty (180) days. If the Indiana board fails
to make a final determination within the time allowed by this
subsection, the entity that initiated the petition may:
(1) take no action and wait for the Indiana board to make a final
determination; or
(2) petition for judicial review under section 5(g) of this
chapter.
(l) A final determination must include separately stated findings

of fact for all aspects of the determination. Findings of ultimate fact
must be accompanied by a concise statement of the underlying basic
facts of record to support the findings. Findings must be based
exclusively upon the evidence on the record in the proceeding and on
matters officially noticed in the proceeding. Findings must be based
upon a preponderance of the evidence.
(m) The Indiana board may limit the scope of the appeal to the
issues raised in the petition and the evaluation of the evidence
presented to the county property tax assessment board of appeals in
support of those issues only if all persons participating in the hearing
required under subsection (a) agree to the limitation. A person
participating in the hearing required under subsection (a) is entitled
to introduce evidence that is otherwise proper and admissible without
regard to whether that evidence has previously been introduced at a
hearing before the county property tax assessment board of appeals.
(n) The Indiana board:
(1) may require the parties to the appeal to file not more than
five (5) business days before the date of the hearing required
under subsection (a) documentary evidence or summaries of
statements of testimonial evidence; and
(2) may require the parties to the appeal to file not more than
fifteen (15) business days before the date of the hearing
required under subsection (a) lists of witnesses and exhibits to
be introduced at the hearing.
(o) A party to a proceeding before the Indiana board shall provide
to another party to the proceeding the information described in
subsection (n) if the other party requests the information in writing
at least ten (10) days before the deadline for filing of the information
under subsection (n).
(p) The county assessor may:
(1) appear as an additional party if the notice of appearance is
filed before the review proceeding; or
(2) with the approval of the township assessor, represent the
township assessor;
in a review proceeding under this section.
(q) The Indiana board may base its final determination on a
stipulation between the respondent and the petitioner. If the final
determination is based on a stipulated assessed valuation of tangible
property, the Indiana board may order the placement of a notation on
the permanent assessment record of the tangible property that the
assessed valuation was determined by stipulation. The Indiana board
may:
(1) order that a final determination under this subsection has no
precedential value; or
(2) specify a limited precedential value of a final determination
under this subsection.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.70, SEC.4; P.L.74-1987, SEC.13; P.L.41-1993, SEC.14;
P.L.86-1995, SEC.1; P.L.6-1997, SEC.74; P.L.198-2001, SEC.44;
P.L.245-2003, SEC.13; P.L.1-2004, SEC.16 and P.L.23-2004,

SEC.17; P.L.199-2005, SEC.9.

Last modified: May 28, 2006