Appeal by taxpayers
Sec. 13. (a) Ten (10) or more taxpayers or one (1) taxpayer that
owns property that represents at least ten percent (10%) of the
taxable assessed valuation in the political subdivision may initiate an
appeal from the county board of tax adjustment's action on a political
subdivision's budget by filing a statement of their objections with the
county auditor. The statement must be filed not later than ten (10)
days after the publication of the notice required by section 12 of this
chapter. The statement shall specifically identify the provisions of
the budget and tax levy to which the taxpayers object. The county
auditor shall forward the statement, with the budget, to the
department of local government finance.
(b) The department of local government finance shall:
(1) subject to subsection (c), give notice to the first ten (10)
taxpayers whose names appear on the petition, or to the
taxpayer that owns property that represents at least ten percent
(10%) of the taxable assessed valuation in the political
subdivision in the case of an appeal initiated by that taxpayer,
of the date, time, and location of the hearing on the objection
statement filed under subsection (a);
(2) conduct a hearing on the objection; and
(3) after the hearing:
(A) consider the testimony and evidence submitted at the
hearing; and
(B) mail the department's:
(i) written determination; and
(ii) written statement of findings;
to the first ten (10) taxpayers whose names appear on the
petition, or to the taxpayer that owns property that represents
at least ten percent (10%) of the taxable assessed valuation
in the political subdivision in the case of an appeal initiated
by that taxpayer.
The department of local government finance may hold the hearing in
conjunction with the hearing required under IC 6-1.1-17-16.
(c) The department of local government finance shall provide
written notice to:
(1) the first ten (10) taxpayers whose names appear on the
petition; or
(2) the taxpayer that owns property that represents at least ten
percent (10%) of the taxable assessed valuation in the political
subdivision, in the case of an appeal initiated by that taxpayer;
at least five (5) days before the date of the hearing.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.153; P.L.178-2002, SEC.25; P.L.1-2003, SEC.24;
P.L.228-2005, SEC.20.
Last modified: May 28, 2006