Certification of values; appeal and review
Sec. 7. (a) When the department determines its final assessments
of an industrial facility, the department shall certify the true tax
values to the county assessor and the county auditor of the county in
which the property is located. In addition, if an industrial company
has appealed the department's final assessment of the industrial
facility, the department shall notify the county auditor of the appeal.
(b) The county assessor shall review the certification of the
department to determine if any of an industrial company's property
has been omitted and notify the department of additions the county
assessor finds are necessary. The department shall consider the
county assessor's findings and make any additions to the certification
the department finds are necessary. The county auditor shall enter for
taxation the assessed valuation of an industrial facility that is
certified by the department.
As added by P.L.198-2001, SEC.27.
Last modified: May 28, 2006