Review of appeals; notice of final determination; procedures for
initiation of appeal
Sec. 1. (a) The Indiana board shall conduct impartial review of all
appeals of final determinations of the department of local
government finance made under the following:
(1) IC 6-1.1-8.
(2) IC 6-1.1-14-11.
(3) IC 6-1.1-16.
(4) IC 6-1.1-26-2.
(5) IC 6-1.1-45-6.
(b) Each notice of final determination issued by the department of
local government finance under a statute listed in subsection (a) must
give the taxpayer notice of:
(1) the opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain
review under this section.
(c) Except as provided in subsection (e), in order to obtain a
review by the Indiana board under this section, the taxpayer must file
a petition for review with the appropriate county assessor not later
than forty-five (45) days after the notice of the department of local
government finance's action is given to the taxpayer.
(d) The county assessor shall transmit a petition for review under
subsection (c) to the Indiana board not later than ten (10) days after
the petition is filed.
(e) In order to obtain a review by the Indiana board of an appeal
of a final determination of the department of local government
finance under IC 6-1.1-8-30, the public utility company must follow
the procedures in IC 6-1.1-8-30.
As added by P.L.198-2001, SEC.95. Amended by P.L.178-2002,
SEC.40; P.L.1-2003, SEC.31; P.L.256-2003, SEC.32; P.L.245-2003,
SEC.22; P.L.97-2004, SEC.24; P.L.208-2005, SEC.2.
Last modified: May 28, 2006