Informal hearing for general reassessments in certain counties
Sec. 36. (a) Subject to the other requirements of this section, the
department of local government finance may:
(1) negotiate an addendum to a contract referred to in section
35(i) of this chapter that is treated as a contract of the
department; or
(2) include provisions in a contract entered into by the
department under section 35(i) of this chapter;
to require the contractor of the department to represent the
department in appeals initiated under section 37 of this chapter and
to afford to each taxpayer in the county an opportunity to attend an
informal hearing.
(b) The purpose of the informal hearing referred to in subsection
(a) is to:
(1) discuss the specifics of the taxpayer's reassessment;
(2) review the taxpayer's property record card;
(3) explain to the taxpayer how the reassessment was
determined;
(4) provide to the taxpayer information about the statutes, rules,
and guidelines that govern the determination of the
reassessment;
(5) note and consider objections of the taxpayer;
(6) consider all errors alleged by the taxpayer; and
(7) otherwise educate the taxpayer about:
(A) the taxpayer's reassessment;
(B) the reassessment process; and
(C) the reassessment appeal process under section 37 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 37 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
35(j) 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 37 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 37
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
35(k) of this chapter.
(l) This section expires January 1, 2007.
As added by P.L.1-2004, SEC.5 and P.L.23-2004, SEC.6.
Last modified: May 28, 2006