Appeals of department of local government finance general
reassessments in certain counties
Sec. 34. (a) As used in this section, "special master" refers to a
person designated by the Indiana board under subsection (e).
(b) The notice of reassessment under section 32(f) of this chapter
is subject to appeal by the taxpayer to the Indiana board. The
procedures and time limitations that apply to an appeal to the Indiana
board of a determination of the department of local government
finance do not apply to an appeal under this subsection. The Indiana
board may establish applicable procedures and time limitations under
subsection (l).
(c) In order to appeal under subsection (b), the taxpayer must:
(1) request and participate as required in the informal hearing
process under section 33 of this chapter not later than forty-five
(45) days after the date of the notice of reassessment under
section 32(f) of this chapter;
(2) except as provided in section 33(i) of this chapter, receive
a notice of changed reassessment under section 33(g) of this
chapter; and
(3) file a petition for review with the appropriate county
assessor not later than thirty (30) days after the notice of the
department of local government finance is given to the taxpayer
under section 33(g) of this chapter.
(d) The Indiana board may develop a form for petitions under
subsection (c) that:
(1) outlines:
(A) the appeal process;
(B) the burden of proof; and
(C) evidence necessary to warrant a change to a
reassessment; and
(2) describes:
(A) the increase in the property tax replacement credit; and
(B) other changes to the property tax system;
under P.L.192-2002(ss) that reduced the effect of general
reassessment on property tax liability.
(e) The Indiana board may contract with, appoint, or otherwise
designate the following to serve as special masters to conduct
evidentiary hearings and prepare reports required under subsection
(g):
(1) Independent, licensed appraisers.
(2) Attorneys.
(3) Certified level two Indiana assessor-appraisers (including
administrative law judges employed by the Indiana board).
(4) Other qualified individuals.
(f) Each contract entered into under subsection (e) must specify
the appointee's compensation and entitlement to reimbursement for
expenses. The compensation and reimbursement for expenses are
paid from the county property reassessment fund. Payments under
this subsection from the county property reassessment fund may not
exceed five hundred thousand dollars ($500,000).
(g) With respect to each petition for review filed under subsection
(c), the special masters shall:
(1) set a hearing date;
(2) give notice of the hearing at least thirty (30) days before the
hearing date, by mail, to:
(A) the taxpayer;
(B) the department of local government finance;
(C) the township assessor; and
(D) the county assessor;
(3) conduct a hearing and hear all evidence submitted under this
section; and
(4) make evidentiary findings and file a report with the Indiana
board.
(h) At the hearing under subsection (g):
(1) the taxpayer shall present:
(A) its evidence that the reassessment is incorrect;
(B) the method by which the taxpayer contends the
reassessment is correctly determined; and
(C) comparable sales, appraisals, or other pertinent
information concerning valuation as required by the Indiana
board; and
(2) the department of local government finance shall present its
evidence that the reassessment is correct.
(i) The Indiana board may dismiss a petition for review filed
under subsection (c) if the evidence and other information required
under subsection (h)(1) is not provided at the hearing under
subsection (g).
(j) The township assessor and the county assessor may attend and
participate in the hearing under subsection (g).
(k) The Indiana board may:
(1) consider the report of the special masters under subsection
(g)(4);
(2) make a final determination based on the findings of the
special masters without:
(A) conducting a hearing; or
(B) any further proceedings; and
(3) incorporate the findings of the special masters into the
board's findings in resolution of the appeal.
(l) The Indiana board may adopt emergency rules under
IC 4-22-2-37.1 to:
(1) establish procedures to expedite:
(A) the conduct of hearings under subsection (g); and
(B) the issuance of determinations of appeals under
subsection (b); and
(2) establish deadlines:
(A) for conducting hearings under subsection (g); and
(B) for issuing determinations of appeals under subsection
(b).
(m) A determination by the Indiana board of an appeal under
subsection (b) is subject to appeal to the tax court under IC 6-1.1-15.
(n) This section expires December 31, 2005.
As added by P.L.235-2003, SEC.4. Amended by P.L.23-2004, SEC.4.
Last modified: May 28, 2006