Review of claim by county officers; appeal to Indiana board
Sec. 3. (a) A refund claim which is filed under section 1 of this
chapter and which is not subject to review by the department of local
government finance under section 2 of this chapter shall be either
approved or disapproved by the county auditor, the county treasurer,
and the county assessor.
(b) If the claim for refund is disapproved by either the county
auditor, the county treasurer, or the county assessor, the claimant
may appeal that decision to the Indiana board. The claimant must
initiate the appeal and the Indiana board shall hear the appeal in the
same manner that assessment appeals are heard by the Indiana board.
(c) If a person desires to initiate a proceeding for judicial review
of the Indiana board's final determination under this section, the
person must petition for judicial review under IC 4-21.5-5 not more
than forty-five (45) days after the Indiana board gives the person
notice of the final determination.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.43-1992,
SEC.5; P.L.198-2001, SEC.62.
Last modified: May 28, 2006