Judicial review; remand to county board or department of local
government finance
Sec. 8. (a) If a final determination by the Indiana board regarding
the assessment of any tangible property is vacated, set aside, or
adjudged null and void under the decision of the tax court under
IC 4-21.5-5, the matter of the assessment of the property shall be
remanded to the Indiana board with instructions to the Indiana board
to refer the matter to the:
(1) department of local government finance with respect to an
appeal of a determination made by the department; or
(2) county property tax assessment board of appeals with
respect to an appeal of a determination made by the county
board;
to make another assessment. Upon remand, the Indiana board may
take action only on those issues specified in the decision of the tax
court.
(b) The department of local government finance or the county
property tax assessment board of appeals shall take action on a case
referred to it by the Indiana board under subsection (a) not later than
ninety (90) days after the date the referral is made unless an appeal
of the final determination of the Indiana board is initiated under
IC 4-21.5-5-16. The department of local government finance or the
county property tax assessment board of appeals may petition the
Indiana board at any time for an extension of the ninety (90) day
period. An extension shall be granted upon a showing of reasonable
cause.
(c) The taxpayer in a case remanded under subsection (a) may
petition the tax court for an order requiring the department of local
government finance or the county property tax assessment board of
appeals to show cause why action has not been taken pursuant to the
Indiana board's referral under subsection (a) if:
(1) at least ninety (90) days have elapsed since the referral was
made;
(2) the department of local government finance or the county
property tax assessment board of appeals has not taken action
on the issues specified in the tax court's decision; and
(3) an appeal of the tax court's decision has not been filed.
(d) If a case remanded under subsection (a) is appealed under
IC 4-21.5-5-16, the ninety (90) day period provided in subsection (b)
is tolled until the appeal is concluded.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.86-1995,
SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20.
Last modified: May 28, 2006