reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-15-0.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-0.6. Property Tax Assessment Repeals for Assessment Dates in 2002, 2003, or 2004; Filing Petition; Requirements

Sec. 0.6. (a) This section applies only to the appeal of an assessment of real property.(b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal), in order to appeal an assessment of real property and have a change in the assessment effective for the assessment date in 2002, 2003, or 2004, the taxpayer must, in the manner provided by section 1 of this chapter, as amended by P.L.1-2004 (before its repeal), file a written request for a preliminary conference with the township assessor not later than forty-five (45) days after:(1) a notice of a change of assessment for the assessment date is given to the taxpayer; or(2) the taxpayer receives a tax statement for the property taxes that are based on the assessment for the assessment date;whichever occurs first.(c) An appeal of a taxpayer under subsection (b) must comply with all other requirements applicable to an appeal under this chapter, except that the provisions of section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal) that prohibited appeals of:(1) an assessment for an assessment date in 2002 that is filed after May 10, 2002, apply to property taxes imposed for that assessment date;(2) an assessment for an assessment date in 2003 that is filed after May 10, 2003, apply to property taxes imposed for that assessment date; or(3) an assessment for an assessment date in 2004 that is filed after May 10, 2004, apply to property taxes imposed for that assessment date.As added by P.L.220-2011, SEC.124. Amended by P.L.232-2017, SEC.8.
IN Code § 6-1.1-15-0.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-0.7. Holder of a Tax Sale Certificate; No Interest in Property for Purposes of Obtaining a Review or Bringing an Appeal

Sec. 0.7. A holder of a tax sale certificate under IC 6-1.1-24 does not have an interest in tangible property for purposes of obtaining a review or bringing an appeal of an assessment of property under this chapter.As added by P.L.204-2016, SEC.12.
IN Code § 6-1.1-15-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-1.5. Authorization to Enter Into Agreements to Waive Review of an Assessment in an Allocation Area During the Term of Bonds or Lease Obligations Payable From Allocated Property Taxes

Sec. 1.5. (a) As used in this section, "allocation area" refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected:(1) IC 6-1.1-39.(2) IC 8-22-3.5.(3) IC 36-7-14.(4) IC 36-7-14.5.(5) IC 36-7-15.1.(6) IC 36-7-30.(7) IC 36-7-30.5.(8) IC 36-7-32.(b) A taxpayer may enter into a written agreement with an entity that is authorized to establish an allocation area in which the taxpayer waives review of any assessment of the taxpayer's tangible property that is located in an allocation area for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution. An agreement described in this subsection may precede the establishment of the allocation area or the determination to issue bonds or enter into leases payable from the allocated property taxes.(c) If a taxpayer enters into a written agreement described in subsection (b) with an entity that is authorized to establish an allocation area with respect to tangible property located in a particular allocation area, the taxpayer may not:(1) obtain a review by the county board of a county or township official's assessment of the tangible property;(2) obtain a review by the Indiana board of the county or township official's assessment of the tangible property; or(3) obtain judicial review of the county or township official's assessment of the tangible property;for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution.As added by P.L.249-2015, SEC.13.
IN Code § 6-1.1-15-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-8. Remand by Tax Court; Further Proceedings by Indiana Board; Referral; Petition for Order to Show Cause

Sec. 8. (a) If a final determination by the Indiana board is not affirmed under the decision of the tax court, the matter shall be remanded to the Indiana board with instructions to the Indiana board. The Indiana board may, under the tax court's instructions, conduct further proceedings or refer the matter to the:(1) department of local government finance with respect to an appeal of a determination made by the department; or(2) county board with respect to an appeal of a determination made by the county board;to take action that is consistent with the court's opinion. Upon remand, the Indiana board may take action only on those issues specified in the decision of the tax court.(b) The department of local government finance or the county board shall take action on a case referred to it by the Indiana board under subsection (a) not later than ninety (90) days after the date the referral is made. The department of local government finance or the county board may petition the Indiana board at any time for an extension of the ninety (90) day period. An extension shall be granted upon a showing of reasonable cause.(c) The taxpayer in a case remanded under subsection (a) may petition the tax court for an order requiring the department of local government finance or the county board to show cause why action has not been taken pursuant to the Indiana board's referral under subsection (a) if:(1) at least ninety (90) days have elapsed since the referral was made;(2) the department of local government finance or the county board has not taken action on the issues specified in the tax court's decision; and(3) an appeal of the tax court's decision has not been filed.(d) If a case remanded under subsection (a) is appealed under section 5 of this chapter, the ninety (90) day period provided in subsection (b) is tolled until the appeal is concluded.[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-1995, SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20; P.L.219-2007, SEC.42; P.L.232-2017, SEC.13; P.L.121-2019, SEC.9.
IN Code § 6-1.1-15-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-9. Appeal of Determination After Further Proceedings

Sec. 9. (a) After further proceedings under section 8 of this chapter, a party has a right to appeal the final determination by the Indiana board.(b) An appeal under this section must be initiated in the manner prescribed in section 5 of this chapter.[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.6; P.L.198-2001, SEC.48; P.L.90-2002, SEC.139; P.L.178-2002, SEC.21; P.L.199-2005, SEC.11; P.L.219-2007, SEC.43; P.L.146-2008, SEC.138; P.L.232-2017, SEC.14; P.L.121-2019, SEC.10.
IN Code § 6-1.1-15-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-10. Pending Review; Effect on Tax Payment; Posting of Bond; Separate Assessed Value Record

Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax court regarding an assessment or increase in assessment is pending, the taxes resulting from the assessment or increase in assessment are, notwithstanding the provisions of IC 6-1.1-22-9, not due until after the petition for review, or the proceeding for judicial review, is finally adjudicated and the assessment or increase in assessment is finally determined. However, even though a petition for review or a proceeding for judicial review is pending, the taxpayer shall pay taxes on the tangible property when the property tax installments come due, unless the collection of the taxes is enjoined under IC 33-26-6-2 pending a final determination in the proceeding for judicial review. The amount of taxes which the taxpayer is required to pay, pending the final determination of the assessment or increase in assessment, shall be based on:(1) the assessed value reported by the taxpayer on the taxpayer's personal property return if a personal property assessment, or an increase in such an assessment, is involved; or(2) an amount based on the immediately preceding year's assessment of real property if an assessment, or increase in assessment, of real property is involved.(b) If the petition for review or the proceeding for judicial review is not finally determined by the last installment date for the taxes, the taxpayer, upon showing of cause by a taxing official or at the tax court's discretion, may be required to post a bond or provide other security in an amount not to exceed the taxes resulting from the contested assessment or increase in assessment.(c) Each county auditor shall keep separate on the tax duplicate a record of that portion of the assessed value of property that is described in IC 6-1.1-17-0.5(b). When establishing rates and calculating state school support, the department of local government finance shall exclude from assessed value in the county the net assessed value of property kept separate on the tax duplicate by the county auditor under IC 6-1.1-17-0.5.[Pre-1975 Property Tax Recodification Citation: 6-1-31-6.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.43, SEC.1; P.L.291-1985, SEC.7; P.L.63-1986, SEC.1; P.L.86-1995, SEC.3; P.L.291-2001, SEC.205; P.L.198-2001, SEC.49; P.L.1-2002, SEC.20; P.L.1-2004, SEC.17 and P.L.23-2004, SEC.18; P.L.219-2007, SEC.44; P.L.146-2008, SEC.139; P.L.137-2012, SEC.19.
IN Code § 6-1.1-15-10.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-10.5. Authorization to Establish a Property Tax Assessment Appeals Fund; Transfers to the Fund; Uses; Money Transferred to the Fund Is Disregarded in Determining a Taxing Unit's Property Tax Levy

Sec. 10.5. (a) The fiscal officer of a taxing unit may establish a separate fund known as the property tax assessment appeals fund to hold property tax receipts that are attributable to an increase in the taxing unit's tax rate caused by a reduction in the taxing unit's net assessed value under IC 6-1.1-17-0.5.(b) A taxing unit may transfer property tax receipts from a fund that is not a debt service fund to the taxing unit's property tax assessment appeals fund. A taxing unit may not transfer property tax receipts from a debt service fund to the taxing unit's property tax assessment appeals fund.(c) A taxing unit may use money in the taxing unit's property tax assessment appeals fund only to pay the following:(1) Expenses incurred by a county assessor or county auditor in defending appeals prosecuted under this chapter with respect to property located in the taxing unit.(2) Refunds under IC 6-1.1-26-3.1.(d) The balance in a taxing unit's property tax assessment appeals fund may not exceed five percent (5%) of the amount budgeted by the taxing unit for a particular year.(e) Money transferred to a taxing unit's property tax assessment appeals fund is not considered miscellaneous revenue. Both the taxing unit and the department of local government finance shall disregard any balance in the taxing unit's property tax assessment appeals fund in the determination of the taxing unit's property tax levy, property tax rate, and budget (except for appropriations for the purposes permitted by subsection (c)) for a particular calendar year.(f) Property tax receipts that qualify as levy excess under IC 6-1.1-18.5-17 and IC 20-44-3 must be treated as levy excess and are not eligible for transfer to a taxing unit's property tax assessment appeals fund.As added by P.L.244-2015, SEC.2. Amended by P.L.203-2016, SEC.7; P.L.232-2017, SEC.15; P.L.121-2019, SEC.11.
IN Code § 6-1.1-15-10.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-10.7. Reimbursement of County Assessor for Defending Certain Appeals; Adoption of Ordinance

Sec. 10.7. (a) The county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for certain costs incurred by the county assessor in defending an appeal under this chapter that is uncommon and infrequent in the normal course of defending appeals under this chapter. Costs include appraisal and expert witness fees incurred in defending an appeal.(b) The ordinance must specify:(1) the appeal or appeals and why they are uncommon and infrequent;(2) a detailed list of expenses incurred by fund and by parcel number; and(3) that the county auditor will deduct the expenses listed in the ordinance from property tax receipts collected in the taxing district in which the parcel is located before apportioning receipts to taxing units for the next semiannual settlement under IC 6-1.1-27.(c) Property tax receipts that are collected under this section must be deposited in the county fund that incurred the initial expense.(d) Expenses for an appeal that are deducted from a civil taxing unit's property tax revenue under this section are not considered to be part of a payment of a refund resulting from an appeal for purposes of a maximum permissible property tax levy appeal under IC 6-1.1-18.5-16.As added by P.L.180-2016, SEC.9.
IN Code § 6-1.1-15-12.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-12.1. Correction of Certain Errors by County Auditor; Notification to Taxpayer; Challenge of County Auditor's Actions

Sec. 12.1. (a) A county auditor shall correct errors in conformity with a determination of an appeal by the county board, the board of tax review, the department of local government finance, or a court, or in conformity with a settlement or a stipulation.(b) Upon discovery, a county auditor is authorized to correct errors discovered by the county auditor regarding the description of the property or the identity of the taxpayer.(c) Upon discovery, and subject to subsection (e), a county auditor may correct errors regarding a tax cap, credit, exemption, or deduction.(d) Upon discovery, a county auditor may correct errors regarding the computation of taxes, penalties, delinquent taxes carried forward, or an overpayment, if approved by the county treasurer.(e) If the tax cap, credit, exemption, or deduction is based on a determination by the department of local government finance, a county auditor may correct errors regarding the tax cap, credit, exemption, or deduction, if approved by the department of local government finance.(f) A county auditor shall notify the taxpayer of a correction of error under subsections (b), (c), and (d). If the correction of error results in a refund, the refund shall be applied under IC 6-1.1-26.(g) A taxpayer may challenge a county auditor's action under subsection (b) or (c) under section 1.1 of this chapter. A taxpayer may challenge a county auditor's action under subsection (d) as an overpayment under IC 6-1.1-26.(h) Except in accordance with subsection (a), an error corrected under this section may not be applied to tax years earlier than the immediate three (3) prior years.As added by P.L.232-2017, SEC.18.
IN Code § 6-1.1-15-12.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-12.5. Correction of Error on Township Assessor's Initiative

Sec. 12.5. (a) If a township assessor determines that the township assessor has made an error concerning:(1) the assessed valuation of property;(2) the name of a taxpayer; or(3) the description of property;in an assessment, the township assessor shall on the township assessor's own initiative correct the error. However, the township assessor may not increase an assessment under this section. The township assessor shall correct the error in the assessment without requiring the taxpayer to file a notice with the county board requesting a review of the township assessor's original assessment.(b) If a township assessor corrects an error under this section, the township assessor shall give notice of the correction to the taxpayer, the county auditor, and the county board.[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.]As added by P.L.146-2008, SEC.141. Amended by P.L.232-2017, SEC.19.
IN Code § 6-1.1-15-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-15. Class Action Suits

Sec. 15. A class action suit against an assessing official, a county auditor, or the department of local government finance may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC 6-1.1-26 before the certification of the class.As added by P.L.41-1993, SEC.16. Amended by P.L.90-2002, SEC.143; P.L.154-2006, SEC.40; P.L.232-2017, SEC.22; P.L.121-2019, SEC.12.
IN Code § 6-1.1-15-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-16. Evidence to Be Considered by County Board and Indiana Board of Tax Review

Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment of real property regardless of whether the evidence was submitted to the township assessor (if any) or county assessor before the assessment of the property.As added by P.L.178-2002, SEC.22. Amended by P.L.219-2007, SEC.47; P.L.146-2008, SEC.143.
IN Code § 6-1.1-15-17.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-17.1. Burden of Proof on the Assessor in a Review of a Change in Land Classification

Sec. 17.1. In the case of a change occurring after February 28, 2015, in the classification of real property:(1) the county assessor or township assessor must on the notice required by IC 6-1.1-4-22 specify any changes in land classification and the reasons for the change; and(2) the county assessor or township assessor making the change in the classification has the burden of proving that the change in the classification is correct in any review or appeal under this chapter and in any appeals taken to the Indiana board of tax review or to the Indiana tax court.As added by P.L.249-2015, SEC.14.
IN Code § 6-1.1-15-17.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-17.2. Burden of Proof for Certain Assessments

Sec. 17.2. (a) Except as provided in subsection (d), this section applies to any review or appeal of an assessment under this chapter if the assessment that is the subject of the review or appeal is an increase of more than five percent (5%) over the assessment for the same property for the prior tax year. In calculating the change in the assessment for purposes of this section, the assessment to be used for the prior tax year is the original assessment for that prior tax year or, if applicable, the assessment for that prior tax year:(1) as last corrected by an assessing official;(2) as stipulated or settled by the taxpayer and the assessing official; or(3) as determined by the reviewing authority.(b) Under this section, the county assessor or township assessor making the assessment has the burden of proving that the assessment is correct in any review or appeal under this chapter and in any appeals taken to the Indiana board of tax review or to the Indiana tax court. If a county assessor or township assessor fails to meet the burden of proof under this section, the taxpayer may introduce evidence to prove the correct assessment. If neither the assessing official nor the taxpayer meets the burden of proof under this section, the assessment reverts to the assessment for the prior tax year, which is the original assessment for that prior tax year or, if applicable, the assessment for that prior tax year:(1) as last corrected by an assessing official;(2) as stipulated or settled by the taxpayer and the assessing official; or(3) as determined by the reviewing authority.(c) This section does not apply to an assessment if the assessment that is the subject of the review or appeal is based on:(1) substantial renovations or new improvements;(2) zoning; or(3) uses;that were not considered in the assessment for the prior tax year.(d) This subsection applies to real property for which the gross assessed value of the real property was reduced by the assessing official or reviewing authority in an appeal conducted under IC 6-1.1-15. However, this subsection does not apply for an assessment date if the real property was valued using the income capitalization approach in the appeal. If the gross assessed value of real property for an assessment date that follows the latest assessment date that was the subject of an appeal described in this subsection is increased above the gross assessed value of the real property for the latest assessment date covered by the appeal, regardless of the amount of the increase, the county assessor or township assessor (if any) making the assessment has the burden of proving that the assessment is correct.As added by P.L.6-2012, SEC.44. Amended by P.L.97-2014, SEC.2; P.L.121-2019, SEC.13.
IN Code § 6-1.1-15-17.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors|6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence

Sec. 17.4. 50 IAC 2.3 (including the 2002 Real Property Assessment Manual and the Real Property Assessment Guidelines for 2002-Version A) and any other rule adopted by the state board of tax commissioners or the department of local government finance is void to the extent that it establishes a shelter allowance for real property used as a residence. It is the intent of the general assembly that the standard deduction under IC 6-1.1-12-37 is the method through which any relief that would have been granted through a shelter allowance shall be given to taxpayers.As added by P.L.6-2012, SEC.45.