Amounts of assessment or reassessment; notice
Sec. 22. (a) If any assessing official or any county property tax
assessment board of appeals assesses or reassesses any real property
under the provisions of this article, the official or county property tax
assessment board of appeals shall give notice to the taxpayer and the
county assessor, by mail, of the amount of the assessment or
reassessment.
(b) During a period of general reassessment, each township
assessor shall mail the notice required by this section within ninety
(90) days after he:
(1) completes his appraisal of a parcel; or
(2) receives a report for a parcel from a professional appraiser
or professional appraisal firm.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.64, SEC.2; P.L.6-1997, SEC.19.
Last modified: May 28, 2006