Rehearing; judicial review; procedure
Sec. 5. (a) Not later than fifteen (15) days after the Indiana board
gives notice of its final determination under section 4 of this chapter
to the party or the maximum allowable time for the issuance of a
final determination by the Indiana board under section 4 of this
chapter expires, a party to the proceeding may request a rehearing
before the Indiana board. The Indiana board may conduct a rehearing
and affirm or modify its final determination, giving the same notices
after the rehearing as are required by section 4 of this chapter. The
Indiana board has fifteen (15) days after receiving a petition for a
rehearing to determine whether to grant a rehearing. Failure to grant
a rehearing not later than fifteen (15) days after receiving the petition
shall be treated as a final determination to deny the petition. A
petition for a rehearing does not toll the time in which to file a
petition for judicial review unless the petition for rehearing is
granted. If the Indiana board determines to rehear a final
determination, the Indiana board:
(1) may conduct the additional hearings that the Indiana board
determines necessary or review the written record without
additional hearings; and
(2) shall issue a final determination not later than ninety (90)
days after notifying the parties that the Indiana board will
rehear the final determination.
If the Indiana board fails to make a final determination within the
time allowed under subdivision (2), the entity that initiated the
petition for rehearing may take no action and wait for the Indiana
board to make a final determination or petition for judicial review
under subsection (g).
(b) A person may petition for judicial review of the final
determination of the Indiana board regarding the assessment of that
person's tangible property. The action shall be taken to the tax court
under IC 4-21.5-5. Petitions for judicial review may be consolidated
at the request of the appellants if it can be done in the interest of
justice. 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.
In addition, 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. The department of local government finance may
intervene in an action taken under this subsection if the interpretation
of a rule of the department is at issue in the action. A township
assessor, county assessor, member of a county property tax
assessment board of appeals, or county property tax assessment
board of appeals that made the original assessment determination
under appeal under this section is a party to the review under this
section to defend the determination.
(c) Except as provided in subsection (g), to initiate a proceeding
for judicial review under this section, a person must take the action
required by subsection (b) not later than:
(1) forty-five (45) days after the Indiana board gives the person
notice of its final determination, unless a rehearing is conducted
under subsection (a); or
(2) thirty (30) days after the Indiana board gives the person
notice under subsection (a) of its final determination, if a
rehearing is conducted under subsection (a) or the maximum
time elapses for the Indiana board to make a determination
under this section.
(d) The failure of the Indiana board to conduct a hearing within
the period prescribed in section 4(h) or 4(i) of this chapter does not
constitute notice to the person of an Indiana board final
determination.
(e) The county executive may petition for judicial review to the
tax court in the manner prescribed in this section upon request by the
county assessor, the elected township assessor, or an affected taxing
unit. If an appeal is taken at the request of an affected taxing unit, the
taxing unit shall pay the costs of the appeal.
(f) If the county executive determines upon a request under this
subsection to not appeal to the tax court:
(1) the entity described in subsection (b) that made the original
determination under appeal under this section may take an
appeal to the tax court in the manner prescribed in this section
using funds from that entity's budget; and
(2) the petitioner may not be represented by the attorney general
in an action described in subdivision (1).
(g) If the maximum time elapses for the Indiana board to give
notice of its final determination under subsection (a) or section 4 of
this chapter, a person may initiate a proceeding for judicial review by
taking the action required by subsection (b) at any time after the
maximum time elapses. If:
(1) a judicial proceeding is initiated under this subsection; and
(2) the Indiana board has not issued a determination;
the tax court shall determine the matter de novo.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,
SEC.5; P.L.74-1987, SEC.14; P.L.50-1990, SEC.1; P.L.6-1997,
SEC.75; P.L.198-2001, SEC.45; P.L.178-2002, SEC.19;
P.L.256-2003, SEC.12; P.L.245-2003, SEC.14; P.L.199-2005,
SEC.10.
Last modified: May 28, 2006