Petition for reassessment
Sec. 5. (a) A petition for the reassessment of real property situated
within a township may be filed with the department of local
government finance on or before March 31st of any year which is not
a general election year and in which no general reassessment of real
property is made.
(b) The petition for reassessment must be signed by not less than
the following percentage of all the owners of taxable real property
who reside in the township:
(1) fifteen percent (15%) for a township which does not contain
an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an
incorporated city or town which has a population of five
thousand (5,000) or less;
(3) four percent (4%) for a township containing all or part of an
incorporated city which has a population of more than five
thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of
an incorporated city which has a population of more than ten
thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an
incorporated city which has a population of more than fifty
thousand (50,000) but not exceeding one hundred fifty thousand
(150,000); or
(6) one percent (1%) for a township containing all or part of an
incorporated city which has a population of more than one
hundred fifty thousand (150,000).
The signatures on the petition must be verified by the oath of one (1)
or more of the signers. And, a certificate of the county auditor stating
that the signers constitute the required number of resident owners of
taxable real property of the township must accompany the petition.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.2-1995,
SEC.20; P.L.90-2002, SEC.31.
Last modified: May 28, 2006