Waiver of use of provisional statement
Sec. 7. (a) The county auditor of a county or fifty (50) property
owners in the county may, not more than five (5) days after the
publication of the notice required under section 6 of this chapter,
request in writing that the department of local government finance
waive the use of a provisional statement under this chapter as to that
county for a particular assessment date.
(b) Upon receipt of a request under subsection (a), the department
of local government finance shall give notice of a hearing concerning
the request in the manner provided by IC 5-3-1. The notice must
state:
(1) the date and time of the hearing;
(2) the location of the hearing, which must be in the county; and
(3) that the purpose of the hearing is to hear:
(A) the request of the county treasurer and county auditor to
waive the requirements of this chapter; and
(B) taxpayers' comments regarding that request.
(c) After the hearing, the department of local government finance
may waive the use of a provisional statement under this chapter for
a particular assessment date as to the county making the request if
the department finds that the petitioners have presented sufficient
evidence to establish that although the abstract required by
IC 6-1.1-22-5 was not delivered in a timely manner:
(1) the abstract;
(A) was delivered as of the date of the hearing; or
(B) will be delivered not later than a date specified by the
county auditor and county treasurer; and
(2) sufficient time remains or will remain after the date or
anticipated date of delivery of the abstract to:
(A) permit the timely preparation and delivery of property
tax statements in the manner provided by IC 6-1.1-22; and
(B) render the use of a provisional statement under this
chapter unnecessary.
As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Last modified: May 28, 2006