Hearings; resolution by Indiana board; notice; auditor duties
Sec. 2. (a) After receiving a petition for review that is filed under
a statute listed in section 1(a) of this chapter, the Indiana board shall,
at its earliest opportunity:
(1) conduct a hearing; or
(2) cause a hearing to be conducted by an administrative law
judge.
The Indiana board may determine to conduct the hearing under
subdivision (1) on its own motion or on request of a party to the
appeal.
(b) In its resolution of a petition, the Indiana board may:
(1) assign:
(A) full;
(B) limited; or
(C) no;
evidentiary value to the assessed valuation of tangible property
determined by stipulation submitted as evidence of a
comparable sale; and
(2) correct any errors that may have been made, and adjust the
assessment in accordance with the correction.
(c) The Indiana board shall give notice of the date fixed for the
hearing by mail to:
(1) the taxpayer;
(2) the department of local government finance; and
(3) the appropriate:
(A) township assessor;
(B) county assessor; and
(C) county auditor.
(d) With respect to an appeal of the assessment of real property or
personal property filed after June 30, 2005, the notices required
under subsection (c) must include the following:
(1) The action of the department of local government finance
with respect to the appealed items.
(2) A statement that a taxing unit receiving the notice from the
county auditor under subsection (e) may:
(A) attend the hearing;
(B) offer testimony; and
(C) file an amicus curiae brief in the proceeding.
A taxing unit that receives a notice from the county auditor under
subsection (e) is not a party to the appeal.
(e) If, after receiving notice of a hearing under subsection (c), the
county auditor determines that the assessed value of the appealed
items constitutes at least one percent (1%) of the total gross certified
assessed value of a particular taxing unit for the assessment date
immediately preceding the assessment date for which the appeal was
filed, the county auditor shall send a copy of the notice to the
affected taxing unit. Failure of the county auditor to send a copy of
the notice to the affected taxing unit does not affect the validity of
the appeal or delay the appeal.
(f) The Indiana board shall give the notices required under
subsection (c) at least thirty (30) days before the day fixed for the
hearing.
As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003,
SEC.23; P.L.199-2005, SEC.15.
Last modified: May 28, 2006