Failure to meet notice and time requirements; petition for review
Sec. 2. (a) If a county property tax assessment board of appeals
fails to change an assessed value claimed by a taxpayer on a personal
property return and give notice of the change within the time
prescribed in section 1(a)(2) of this chapter, the township assessor or
the county assessor may file a petition for review of the assessment
by the Indiana board. The township assessor or the county assessor
must file the petition for review in the manner provided in
IC 6-1.1-15-3(c). The time period for filing the petition begins to run
on the last day that the county board is permitted to act on the
assessment under section 1(a)(2) of this chapter as though the board
acted and gave notice of its action on that day.
(b) Notwithstanding section 1(a)(3) of this chapter, the
department of local government finance shall reassess tangible
property when an appealed assessment of the property is remanded
to the board under IC 6-1.1-15-8.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.79; P.L.90-2002, SEC.145.
Last modified: May 28, 2006