Appeal of corrected assessment by property owner or county
executive
Sec. 9. (a) If the assessment of tangible property is corrected by
the department of local government finance or the county property
tax assessment board of appeals under section 8 of this chapter, the
owner of the property has a right to appeal the final determination of
the corrected assessment to the Indiana board. The county executive
also has a right to appeal the final determination of the reassessment
by the department of local government finance or the county property
tax assessment board of appeals but only upon request by the county
assessor, the elected township assessor, or an affected taxing unit. If
the appeal is taken at the request of an affected taxing unit, the taxing
unit shall pay the costs of the appeal.
(b) An appeal under this section must be initiated in the manner
prescribed in section 3 of this chapter or IC 6-1.5-5.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,
SEC.6; P.L.198-2001, SEC.48; P.L.90-2002, SEC.139;
P.L.178-2002, SEC.21; P.L.199-2005, SEC.11.
Last modified: May 28, 2006