reglab/housing_qa huggingface dataset:
IN Code § 6-1.1-48-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-15. Hearing Process; Issuing Decision; Ordinance; Monitoring

Sec. 15. (a) At a public hearing held under section 14 of this chapter, a designating body shall allow any interested individual or representative to speak on any issues related to the designation of the urban agricultural zone. A designating body holding a public hearing shall also allow the filing of written comment or objection, which the designating body must consider before approving or disapproving a qualifying farmer's application.(b) After considering the evidence, a designating body shall take final action determining whether to:(1) approve a qualifying farmer's application; and(2) designate an area as an urban agricultural zone.As a condition of approval, the designating body may impose reasonable requirements upon the qualifying farmer.(c) A designating body shall publish notice of its final decision in a newspaper of general circulation in the municipality containing the land that will be designated as an urban agricultural zone.(d) As part of the approval of an application under this section, a designating body shall adopt an ordinance or resolution to designate an area as an urban agricultural zone.(e) A designating body shall monitor an urban agricultural zone established under this chapter. If a designating body finds that a qualifying farmer or an urban agricultural zone is not in compliance with the requirements of this chapter or as reasonably imposed in the ordinance or resolution adopted by the designating body, the designating body may dissolve the urban agricultural zone by ordinance or resolution. The designating body may not dissolve an urban agricultural zone without first issuing notice to the qualifying farmer and holding a hearing to provide the qualifying farmer an opportunity to be heard. Notice and a hearing under this subsection must comply with IC 4-21.5.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-16. Committee

Sec. 16. A designating body may establish a committee to:(1) review and approve a qualifying farmer's application;(2) conduct hearings;(3) monitor the development of an urban agricultural zone; and(4) conduct meetings or business as necessary to carry out this chapter.A committee established under this section is a public agency (as defined in IC 5-14-1.5-2) and must conduct its business in accordance with IC 5-14-1.5.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-17. Property Tax Exemption; Conditions; Dissolution

Sec. 17. (a) If a designating body designates an area of land as an urban agricultural zone, the designating body may by ordinance or resolution exempt land located partially or wholly within an urban agricultural zone from property taxation.(b) Upon adopting an ordinance or resolution to exempt an area of land within an urban agricultural zone from property taxation, a designating body must state in the ordinance or resolution that:(1) the land may only be used for farming practices; and(2) if the land is not used for farming practices or used in any manner that is not in compliance with the requirements of this chapter or as reasonably imposed in the ordinance or resolution adopted by a designating body, then the land becomes subject to property tax.(c) If a designating body dissolves an urban agricultural zone under section 15 of this chapter, the land within an area that had been designated as an urban agricultural zone and exempt from property taxation under this chapter is no longer exempt and becomes subject to property tax.(d) A designating body may not exercise any of its powers to enact ordinances affecting an urban agricultural zone in a manner that would unreasonably restrict or regulate farming practices unless the restrictions or regulations bear a direct relationship to public health or safety.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.1-48-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.1. Property Taxes|Chapter 48. Urban Agricultural Zones|6-1.1-48-18. Municipally Owned Utility; Special Benefit Taxes

Sec. 18. (a) A designating body may authorize a municipally owned utility to allow a qualifying farmer or partner organization to pay wholesale or reduced rates for water, electricity, or utilities provided to an urban agricultural zone.(b) A designating body may authorize a municipally owned utility to waive connection charges for electricity provided to an urban agricultural zone.(c) A designating body may not impose special benefit taxes (as defined in IC 5-1-5-1(10)) for public services provided to an urban agricultural zone unless the special benefit tax was imposed before the designating body designated the urban agricultural zone.As added by P.L.188-2021, SEC.1.
IN Code § 6-1.5-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 1. Definitions|6-1.5-1-1. Applicability of Definitions

Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 1. Definitions|6-1.5-1-2. "Major Political Party"

Sec. 2. "Major political party" has the meaning set forth in IC 3-5-2-30.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 1. Definitions|6-1.5-1-3. "Indiana Board"

Sec. 3. "Indiana board" refers to the Indiana board of tax review established under this article.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 1. Definitions|6-1.5-1-4. "Small Claim"

Sec. 4. "Small claim" means an appeal where the parties have elected to proceed under the small claims rules.As added by P.L.245-2003, SEC.21. Amended by P.L.121-2019, SEC.16.
IN Code § 6-1.5-2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 2. Establishment of Board|6-1.5-2-1. Establishment of Board; Members; Terms; Quorum

Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established. The Indiana board is composed of three (3) lay members. The governor shall appoint the members of the Indiana board. The members of the Indiana board shall elect the chairperson of the board.(b) Two (2) members of the Indiana board must be members of one (1) major political party, and one (1) member of the board must be a member of the other major political party.(c) Except as provided in subsections (d) and (e), the term of office of an Indiana board member is four (4) years.(d) The initial terms of office of the Indiana board are as follows:(1) For one (1) board member, one (1) year.(2) For one (1) board member, two (2) years.(3) For one (1) board member, three (3) years.(e) An Indiana board member appointed to fill a vacancy shall serve for the unexpired term of the member's predecessor.(f) Any two (2) members of the Indiana board constitute a quorum for the transaction of business. Action may be taken by the Indiana board only upon the vote of a majority of the whole board.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 2. Establishment of Board|6-1.5-2-2. Surety Bonds

Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute:(1) a surety bond in the amount of ten thousand dollars ($10,000), with a surety approved by the governor; and(2) an oath of office.(b) The surety bond shall be payable to the state and shall be conditioned on the faithful discharge of the Indiana board member's duties. The executed surety bond and oath of office shall be filed in the office of the secretary of state.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 2. Establishment of Board|6-1.5-2-3. Removal of Members

Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for incompetency, neglect, or inefficiency.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 2. Establishment of Board|6-1.5-2-4. Meetings; Supplies

Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city of Indianapolis. The state shall provide the Indiana board with the supplies and printing that the board needs to transact business.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-2-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 2. Establishment of Board|6-1.5-2-5. Record Keeping

Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, a rule, or an order of the Indiana board if the copy is certified by a lay member of the board.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-2-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 2. Establishment of Board|6-1.5-2-6. Charge by Indiana Board to Person Who Files Indiana Tax Court Petition

Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shall charge a person that files a petition with the Indiana tax court for review of a determination by the Indiana board the reasonable cost of preparing any necessary copies and transcripts for transmittal to the court.As added by P.L.219-2007, SEC.88.
IN Code § 6-1.5-3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 3. Employees|6-1.5-3-1. Hiring Employees; Compensation

Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees under this section.(b) Each member and each employee of the Indiana board shall receive:(1) an annual salary to be fixed in the manner prescribed in IC 4-12-1-13; and(2) the same mileage and travel allowances that other state employees receive.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 3. Employees|6-1.5-3-2. Delegation of Powers

Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 3. Employees|6-1.5-3-3. Administrative Law Judges

Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges.(b) An administrative law judge may conduct any hearing that the Indiana board is required by law to hold. In the written order by which the Indiana board appoints an administrative law judge, the board shall prescribe the duties of the position. The Indiana board may have different administrative law judges simultaneously conduct numerous hearings.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 3. Employees|6-1.5-3-4. Voluntary Dispute Resolution

Sec. 4. (a) As used in this section, "county board" means a county property tax assessment board of appeals.(b) Upon request by a county assessor, an employee of the Indiana board may assist taxpayers and local officials in their attempts to voluntarily resolve disputes in which:(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and(2) the county board has not given written notice of its decision on the issues under review.(c) If an Indiana board employee assists in attempts to voluntarily resolve a dispute as authorized in subsection (b), the employee may not:(1) act as an administrative law judge on; or(2) participate in a decision relating to;a petition for review of the county board's action on that same dispute.(d) Notwithstanding any other law, including IC 5-14-1.5, a conference attended by an Indiana board employee acting in the capacity described in subsection (b) is not required to be open to the public. Such a conference may be open to the public only if both the taxpayer and the township or county official from whose action the taxpayer sought review agree to open the conference to the public.(e) Notwithstanding any other law, a conference attended by an Indiana board employee acting in the capacity described in subsection (b) is not a proceeding of the Indiana board, and the Indiana board is not required to keep a record of the conference.As added by P.L.113-2010, SEC.41.
IN Code § 6-1.5-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 4. Appeals of Determinations by Assessing Officials|6-1.5-4-1. Appeals Subject to Review by Indiana Board

Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning:(1) the assessed valuation of tangible property;(2) property tax deductions;(3) property tax exemptions; or(4) property tax credits;that are made from a determination by an assessing official or a county property tax assessment board of appeals to the Indiana board under any law.(b) Appeals described in this section shall be conducted under IC 6-1.1-15.As added by P.L.198-2001, SEC.95. Amended by P.L.256-2003, SEC.31; P.L.172-2011, SEC.49.
IN Code § 6-1.5-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 4. Appeals of Determinations by Assessing Officials|6-1.5-4-2. Subpoenas; Examination of Witnesses; Oaths

Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:(1) subpoena and examine witnesses;(2) administer oaths; and(3) subpoena and examine books or papers that are in the hands of any person.As added by P.L.154-2006, SEC.61.
IN Code § 6-1.5-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-1. 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 6-1.1-45-11.(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; P.L.232-2017, SEC.43.
IN Code § 6-1.5-5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-2. 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 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 (if any);(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.(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. A taxing unit that receives a notice from the county auditor under this subsection is not a party to the appeal. 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; P.L.154-2006, SEC.62; P.L.219-2007, SEC.89; P.L.146-2008, SEC.308.
IN Code § 6-1.5-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-3. Forms

Sec. 3. The Indiana board shall prescribe a form for use in processing petitions for review of actions by the department of local government finance. The Indiana board shall issue instructions for completion of the form.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-4. Additional Evidence; Additional Hearings; Determination Based on Stipulation; Findings

Sec. 4. (a) After conducting a hearing, the Indiana board may take additional evidence or hold additional hearings.(b) The Indiana board may base its final determination on a stipulation between the respondent and the petitioner. If the final determination is based on a stipulated assessed valuation of tangible property, the Indiana board may order the placement of a notation on the permanent assessment record of the tangible property that the assessed valuation was determined by stipulation. The Indiana board may:(1) order that a final determination under this subsection has no precedential value; or(2) specify a limited precedential value of a final determination under this subsection.(c) If the Indiana board does not issue its final determination under subsection (b), the Indiana board's final determination must include separately stated findings of fact for all aspects of the determination. Findings of ultimate fact must be accompanied by a concise statement of the underlying basic facts of record to support the findings. Findings must:(1) be based exclusively on:(A) the evidence on the record in the proceeding; and(B) matters officially noticed in the proceeding; and(2) be based on a preponderance of the evidence.As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003, SEC.24; P.L.219-2007, SEC.90.
IN Code § 6-1.5-5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-5. Notice by Indiana Board; County Auditor to Give Notice to Taxing Units

Sec. 5. After the hearing, the Indiana board shall give the petitioner, the township assessor (if any), the county assessor, the county auditor, and the department of local government finance:(1) notice, by mail, of its final determination, findings of fact, and conclusions of law; and(2) notice of the procedures the petitioner or the department of local government finance must follow in order to obtain court review of the final determination of the Indiana board.The county auditor shall provide copies of the documents described in subdivisions (1) and (2) to the taxing units entitled to notice under section 2(e) of this chapter.As added by P.L.198-2001, SEC.95. Amended by P.L.199-2005, SEC.16; P.L.154-2006, SEC.63; P.L.146-2008, SEC.309.
IN Code § 6-1.5-5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-6. Time Limits for Hearings and Final Determination; Appeal Options; When De Novo Review Required

Sec. 6. (a) The Indiana board shall conduct a hearing or cause a hearing to be conducted within six (6) months after a petition in proper form is filed with the Indiana board, excluding any time due to a delay reasonably caused by the petitioner.(b) The Indiana board shall make a final determination within the later of forty-five (45) days after the hearing or the date set in an extension order issued by the Indiana board. However, the Indiana board may not extend the final determination date by more than one hundred eighty (180) days.(c) The failure of the Indiana board to conduct a hearing within the period prescribed in this section does not constitute notice to the person of an Indiana board final determination.(d) If the Indiana board fails to make a final determination within the time allowed by this section after a hearing, the entity that initiated the petition may:(1) take no action and wait for the Indiana board to make a final determination; or(2) initiate a proceeding for judicial review by taking the action required by IC 6-1.1-15-5(b) at any time after the maximum time elapses.(e) If:(1) a judicial proceeding is initiated under subsection (d); and(2) the Indiana board has not issued a determination;the tax court shall determine the matter de novo.As added by P.L.198-2001, SEC.95. Amended by P.L.154-2006, SEC.64.
IN Code § 6-1.5-5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-7. Judicial Review of Final Determinations

Sec. 7. A final determination of the Indiana board is subject to judicial review under IC 6-1.1-15. The:(1) local government official who made the original determination under judicial review; and(2) department of local government finance;are parties to a judicial review initiated under this section.As added by P.L.198-2001, SEC.95.