Department of local government finance's informal hearing for
general reassessments in certain counties
Sec. 33. (a) This section applies if the department of local
government finance entered into a contract under section 32(e) of
this chapter before January 1, 2003.
(b) Subject to other requirements of this section, the department
of local government finance may negotiate an addendum to the
contract referred to in subsection (a) to require the contractor to:
(1) afford to each taxpayer in the county an opportunity to
attend an informal hearing to:
(A) discuss the specifics of the taxpayer's reassessment;
(B) review the taxpayer's property record card;
(C) explain to the taxpayer how the reassessment was
determined;
(D) provide to the taxpayer information about the statutes,
rules, and guidelines that govern the determination of the
reassessment;
(E) note and consider objections of the taxpayer;
(F) consider all errors alleged by the taxpayer; and
(G) otherwise educate the taxpayer about:
(i) the taxpayer's reassessment;
(ii) the reassessment process; and
(iii) the reassessment appeal process under section 34 of
this chapter; and
(2) represent the department of local government finance in
appeals initiated under section 34 of this chapter.
(c) Following an informal hearing referred to in subsection (b),
the contractor shall:
(1) make a recommendation to the department of local
government finance as to whether a change in the reassessment
is warranted; and
(2) if recommending a change under subdivision (1), provide to
the department a statement of:
(A) how the changed reassessment was determined; and
(B) the amount of the changed reassessment.
(d) To preserve the right to appeal under section 34 of this
chapter, a taxpayer must initiate the informal hearing process by
notifying the department of local government finance or its designee
of the taxpayer's intent to participate in an informal hearing referred
to in subsection (b) not later than forty-five (45) days after the
department of local government finance gives notice under section
32(f) of this chapter to taxpayers of the amount of the reassessment.
(e) The informal hearings referred to in subsection (b) must be
conducted:
(1) in the county where the property is located; and
(2) in a manner determined by the department of local
government finance.
(f) The department of local government finance shall:
(1) consider the recommendation of the contractor under
subsection (c); and
(2) if the department accepts a recommendation that a change
in the reassessment is warranted, accept or modify the
recommended amount of the changed reassessment.
(g) The department of local government finance shall send a
notice of the result of each informal hearing to:
(1) the taxpayer;
(2) the county auditor;
(3) the county assessor; and
(4) the township assessor of the township in which the property
is located.
(h) A notice under subsection (g) must:
(1) state whether the reassessment was changed as a result of
the informal hearing; and
(2) if the reassessment was changed as a result of the informal
hearing:
(A) indicate the amount of the changed reassessment; and
(B) provide information on the taxpayer's right to appeal
under section 34 of this chapter.
(i) If the department of local government finance does not send a
notice under subsection (g) not later than two hundred seventy (270)
days after the date the department gives notice of the amount of the
reassessment under section 32(f) of this chapter:
(1) the department may not change the amount of the
reassessment under the informal hearing process described in
this section; and
(2) the taxpayer may appeal the reassessment under section 34
of this chapter.
(j) The department of local government finance may adopt
emergency rules to establish procedures for informal hearings under
this section.
(k) Payment for an addendum to a contract under subsection (a):
(1) is made in the same manner as payment for the contract
under section 32(e) of this chapter; and
(2) is not subject to the maximum compensation under section
32(h) of this chapter.
(l) This section expires December 31, 2005.
As added by P.L.235-2003, SEC.3.
Last modified: May 28, 2006