reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-1. Application of Section; Legalization of Certain Actions of Designating Body After September 1, 1992, and Before December 31, 1993

Sec. 1. (a) This section applies to the town of Mooresville.
(b) Notwithstanding any other law, a designating body's actions taken after September 1, 1992, and before December 31, 1993, in:
(1) designating an economic revitalization area; or
(2) approving a statement of benefits after the initiation of the installation of new manufacturing equipment for which the person desires to claim a deduction under this chapter;
are legalized and validated.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-2. Legalization of Certain Actions of Designating Body After February 1, 1991, and Before December 31, 1993

Sec. 2. (a) As used in this section, "designating body" and "economic revitalization area" have the meanings set forth in IC 6-1.1-12.1-1 (as in effect before July 1, 1995).
(b) Notwithstanding any other law, a designating body's actions taken after February 1, 1991, and before July 1, 1995, in:
(1) designating an economic revitalization area; or
(2) approving a statement of benefits or making required findings of fact after the initiation of the:
(A) redevelopment;
(B) installation of new manufacturing equipment; or
(C) rehabilitation;
for which the person desires to claim a deduction under IC 6-1.1-12.1;
are legalized and validated.
As added by P.L.220-2011, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-3. Application of Section; Legalization of Certain Actions of Designating Body Relating to Certain Deductions

Sec. 3. (a) This section applies to rehabilitation or redevelopment that:
(1) was initiated after January 1, 1993, and before January 1, 1994; and
(2) is in the city of Rensselaer.
(b) The definitions in IC 6-1.1-12.1-1 (as in effect before May 10, 1995) apply throughout this section.
(c) Notwithstanding section IC 6-1.1-12.1-3 (as in effect before May 10, 1995), the:
(1) designation or enlargement of an economic revitalization area;
(2) submission of a statement of benefits; and
(3) designating body's approval of the statement of benefits;
after the initiation of the rehabilitation or redevelopment for which a deduction is claimed under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated for deductions claimed for 1994 and subsequent assessment years.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-4. Legalization of Certain Designating Body's Actions in a Consolidated City After February 1, 1991, and Before January 1, 1993

Sec. 4. (a) This section applies to a consolidated city.
(b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section.
(c) Notwithstanding any other law, a designating body's actions taken after February 1, 1991, and before January 1, 1993, in designating an economic revitalization area are legalized and validated.
(d) The installation of new manufacturing equipment after February 1, 1991, is eligible for the deduction provided under IC 6-1.1-12.1 (as in effect before December 31, 1992) for property taxes first due and payable after December 31, 1992, as granted by resolution adopted by the designating body for the economic revitalization area.
As added by P.L.220-2011, SEC.122.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-5. City of Winchester; Legalization of Designating Body's Actions Taken Before May 31, 1992, in Designating an Economic Revitalization Area

Sec. 5. (a) This section applies to the city of Winchester.
(b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section.
(c) Notwithstanding any other law, a designating body's actions taken before May 31, 1992, in designating an economic revitalization area are legalized and validated.
(d) The installation of new manufacturing equipment after March 1, 1991, is eligible for the deduction provided under IC 6-1.1-12.1 (as in effect before December 31, 1992) for property taxes first due and payable after December 31, 1992, as granted by resolution adopted by the designating body for the economic revitalization area.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-6. Statement of Benefits Not Required of Certain Taxpayers to Qualify for the Economic Revitalization Area Deduction

Sec. 6. (a) This section applies to a taxpayer that:
(1) is located in an economic revitalization area declared under IC 6-1.1-12.1 (as in effect before December 31, 1992) in the city of East Chicago; and
(2) with respect to new manufacturing equipment installed by the taxpayer in the economic revitalization area after March 2, 1991, and before March 1, 1992, filed a statement of benefits under IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992) after March 1, 1992, with the designating body for the economic revitalization area.
(b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section.
(c) Notwithstanding IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992), a statement of benefits is not required of a taxpayer to qualify for the economic revitalization area deduction under IC 6-1.1-12.1 (as in effect before December 31, 1992) with respect to the new manufacturing equipment described in subsection (a).
(d) This section applies to property taxes due and payable after December 31, 1992.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-7. Bartholomew County, Floyd County, Kosciusko County, Morgan County; Legalization of Designating Body Actions Taken After February 28, 1993, and Before July 1, 1995

Sec. 7. (a) This section applies to Morgan County, Bartholomew County, Floyd County, and Kosciusko County.
(b) Notwithstanding any other law, a designating body's actions taken after July 1, 1991, and before December 31, 1992, in:
(1) designating an economic revitalization area; or
(2) approving a statement of benefits;
after the initiation of the installation of new manufacturing equipment for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated.
(c) Notwithstanding any other law, a designating body's actions taken after February 28, 1993, and before July 1, 1995:
(1) designating an economic revitalization area;
(2) approving a statement of benefits; or
(3) retroactively approving a statement of benefits;
after initiation of the installation of new manufacturing equipment or rehabilitation or redevelopment of real property for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated.
(d) Notwithstanding any other law, a designating body's action taken after February 28, 1993, and before July 1, 1995, incorporating the information required in the statement of benefits in the designating body's findings of fact made in support of designating an area as an economic revitalization area or approving a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) is legalized and validated and shall be treated as if the applicant provided the statement of benefits before the final action taken by the designating body.
(e) Notwithstanding any other law, a review shall be made of timely filed deduction applications for actions legalized and validated under this section for the purpose of granting deductions under IC 6-1.1-12.1 (as in effect before May 10, 1995) for assessment years after 1991.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-8. Eligibility for Certain Tax Deductions Notwithstanding Failure to Take Certain Actions

Sec. 8. (a) This section applies only to property that is located in the town of Remington.
(b) The definitions in IC 6-1.1-12.1 (as in effect before January 1, 1994) apply throughout this section.
(c) A taxpayer that is otherwise eligible for a tax deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) but failed to:
(1) designate or expand the boundaries of an economic revitalization area;
(2) file a statement of benefits or other information with the designating body;
(3) have a statement of benefits approved by a designating body;
(4) have a deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) granted by a designating body; or
(5) have the designating body make the findings of fact required under IC 6-1.1-12.1 (as in effect before January 1, 1994);
before installing new manufacturing equipment or initiating redevelopment or rehabilitation in an economic revitalization area is entitled to a tax deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) on property for assessment years after 1993 to the same extent as if the taxpayer had installed new manufacturing equipment or initiated redevelopment or rehabilitation after the actions described in subdivisions (1) through (5).
(d) The state board of tax commissioners and the county auditor in the county where the property is located shall approve the taxpayer's application for a deduction under IC 6-1.1-12.1 (as in effect before January 1, 1994) on the property as soon as feasible after May 10, 1995.
(e) This section applies only to property taxes first due and payable after 1994.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-9. City of Shelbyville; Legalization of Designating Body Actions Taken After July 1, 1991, and Before December 31, 1992

Sec. 9. (a) This section applies to the city of Shelbyville.
(b) The definitions in IC 6-1.1-12.1 (as in effect before May 10, 1995) apply throughout this section.
(c) Notwithstanding any other law, a designating body's actions taken after July 1, 1991, and before December 31, 1992, in:
(1) designating an economic revitalization area; or
(2) approving a statement of benefits;
after the initiation of the installation of new manufacturing equipment for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated.
(d) Notwithstanding any other law, a review shall be made of timely filed deduction applications for actions legalized and validated under this section for the purpose of granting deductions under IC 6-1.1-12.1 (as in effect before May 10, 1995) for assessment years after 1991.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 12.9. Legalization of Certain Actions Taken Under Ic 6-1.1-12.1 › 6-1.1-12.9-10. Benton County; Legalization of Designating Body Actions Taken Before December 31, 1994

Sec. 10. (a) This section applies to Benton County.
(b) The definitions in IC 6-1.1-12.1-1 (as in effect before May 10, 1995) apply throughout this section.
(c) Notwithstanding any other law, a designating body's actions taken before December 31, 1994, in:
(1) designating an economic revitalization area; or
(2) approving a statement of benefits;
after the initiation of the installation of new manufacturing equipment or after the initiation of the rehabilitation or redevelopment of real estate for which a person desires to claim a deduction under IC 6-1.1-12.1 (as in effect before May 10, 1995) are legalized and validated.
As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-1. Powers of Board; Notice of Review

Sec. 1. The powers granted to each county property tax assessment board of appeals under this chapter apply only to the tangible property assessments made with respect to the last preceding assessment date. Before a county property tax assessment board of appeals changes any valuation or adds any tangible property and the value of it to a return or the assessment rolls under this chapter, the board shall give prior notice by mail to the taxpayer. The notice must state a time when and place where the taxpayer may appear before the board. The time stated in the notice must be at least thirty (30) days after the date the notice is mailed.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.60; P.L.146-2012, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-2. County Assessment Lists; Recommendations for Alterations

Sec. 2. When the county property tax assessment board of appeals convenes, the county auditor shall submit to the board the assessment list of the county for the current year as returned by the township assessors (if any) and as amended and returned by the county assessor. The county assessor shall make recommendations to the board for corrections and changes in the returns and assessments. The board shall consider and act upon all the recommendations.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.64, SEC.3; P.L.12-1992, SEC.18; P.L.84-1995, SEC.4; P.L.6-1997, SEC.61; P.L.146-2008, SEC.133.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-3. Additions of Undervalued or Omitted Property to List

Sec. 3. A county property tax assessment board of appeals shall, on its own motion or on sufficient cause shown by any person, add to the assessment lists the names of persons, the correct assessed value of undervalued or omitted personal property, and the description and correct assessed value of real property undervalued on or omitted from the lists.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.62.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-4. Correction of Errors in Assessment List

Sec. 4. A county property tax assessment board of appeals shall correct any errors in the names of persons, in the description of tangible property, and in the assessed valuation of tangible property appearing on the assessment lists. In addition, the board shall do whatever else may be necessary to make the assessment lists and returns comply with the provisions of this article and the rules and regulations of the department of local government finance.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.63; P.L.90-2002, SEC.126.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-5. Reduction or Increase of Assessed Value

Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-5.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.64.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-6. Assessed Value Equalization Under a County Reassessment Plan

Sec. 6. A county assessor shall inquire into the assessment of the classes of tangible property in the group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2 after the assessment date in the year in which the reassessment of tangible property in that group of parcels becomes effective. The county assessor shall make any changes, whether increases or decreases, in the assessed values that are necessary in order to equalize these values in that group. In addition, the county assessor shall determine the percent to be added to or deducted from the assessed values in order to make a just, equitable, and uniform equalization of assessments in that group.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.65; P.L.256-2003, SEC.8; P.L.112-2012, SEC.30; P.L.245-2015, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-7. Equalization Hearings

Sec. 7. If a county assessor proposes to change assessments under section 6 of this chapter, the property tax assessment board of appeals shall hold a hearing on the proposed changes before July 15 in the year in which the reassessment is to commence. It is sufficient notice of the hearing and of any changes in assessments ordered by the board subsequent to the hearing if the board gives notice by publication once either in:
(1) two (2) newspapers which represent different political parties and which are published in the county; or
(2) one (1) newspaper only, if two (2) newspapers which represent different political parties are not published in the county.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.66; P.L.112-2012, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-8. Aggregate Township Adjustments; Limitations on Adjustments; Setting Aside

Sec. 8. A county assessor may not reduce the aggregate assessment of all the townships of the county below a just, equitable, and uniform assessment. A county assessor may not increase the aggregate assessment beyond the amount actually necessary for a proper and just equalization of assessments. If the county assessor finds that the aggregate assessment of a township is too high or too low or that it is generally so unequal as to render it impracticable to equalize the aggregate assessment, the county assessor may set aside the assessment of the township and order or conduct a new assessment. To order or conduct a new assessment, the county assessor must give notice and hold a hearing in the same manner as required under section 7 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-9. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-28-8 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-10. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-28-9 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-11. Repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-28-8 part; 6-1-28-9 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-12. Limitation on Altering Assessed Valuation of Personal Property

Sec. 12. If a taxpayer's personal property return for a year substantially complies with the provisions of this article and the regulations of the department of local government finance, the county property tax assessment board of appeals may change the assessed value claimed by the taxpayer on the return only within the time period prescribed in IC 6-1.1-16-1.
[1975 Property Tax Recodification Citation: New.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.68; P.L.90-2002, SEC.127.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals › 6-1.1-13-13. Limitation on Increasing the Assessed Value of Real Property When a Taxpayer Has Prevailed on Appeal

Sec. 13. (a) This section applies to both residential real property and commercial property, with an assessed value of three million dollars ($3,000,000) or less, for which the assessed value was increased for a tax year by an assessing official for any reason other than by the application of the annual adjustment factor used by the assessing official to adjust property values for that year. However, this section does not apply to an assessment if the assessment is based on:
(1) structural improvements;
(2) zoning; or
(3) uses;
that were not considered in the assessment for the prior tax year.
(b) If the taxpayer:
(1) appeals an increased assessment as described in subsection (a) to the county property tax assessment board of appeals or the Indiana board; and
(2) prevails in an appeal described in subdivision (1) or any resulting subsequent appeal of the increased assessment described in subsection (a);
the assessing official shall not increase the assessed value of the property until the first year of the next four (4) year cyclical assessment cycle for any reason other than by application of the annual adjustment factor used by the assessing official to adjust property values for a tax year. During this period, the taxpayer may not appeal an increased assessment made by the assessor unless the taxpayer believes that the increased assessment is arbitrary and capricious and not made consistent with the annual adjustment factor used by the assessing official to adjust property values for a tax year. If the taxpayer does appeal during this period on the grounds that the increased assessment is arbitrary and capricious and not made consistent with the annual adjustment factor used by the assessing official to adjust property values for a tax year, the provision shifting the burden to the assessing official to prove that the assessment is correct under IC 6-1.1-15-17.2(d) (before its repeal) or IC 6-1.1-15-20 does not apply.
(c) This section does not apply if:
(1) the reduction in assessed value is the result of a settlement agreement between the taxpayer and the assessing official; or
(2) the appeal is based on a correction of error under IC 6-1.1-15-1.1(a) and IC 6-1.1-15-1.1(b).
(d) If the taxpayer who appealed an increased assessment under this section sells the property, whose assessment was appealed, for fair market value, notwithstanding subsection (b), the assessor may reassess the property that was sold.
As added by P.L.178-2021, SEC.2. Amended by P.L.174-2022, SEC.29.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-1. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-29-1.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.37-1992, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-2. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-29-2.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.128. Repealed by P.L.219-2007, SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-3. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-29-8.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.129. Repealed by P.L.219-2007, SEC.150.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-4. Review County Assessment; Hearing

Sec. 4. The department of local government finance shall review the assessments of all tangible property made by the various counties of this state. If the department of local government finance determines that the assessment of a county appears to be improper, the department shall mail a certified notice to the auditor of the county informing the auditor of the department's determination to consider the modification of that county's assessment. The notice shall state whether the modification to be considered is related to real property, personal property, or both. The notice shall also state a day, at least ten (10) days after the day the notice is mailed, when a hearing on the assessment will be held. In addition to the notice to the county auditor, the department of local government finance shall give the notice, if any, required under section 9(a) of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-3.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.130.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-5. Equalizing Assessed Value; Order

Sec. 5. (a) After holding the hearings referred to in section 4 of this chapter, the department of local government finance shall, in order to equalize assessed values in any county or in the state as a whole, issue an order increasing or decreasing assessed values of any tangible property if the department finds:
(1) that the assessed values in any county are not uniform and equal as to townships, portions of the same township, or classes of property; or
(2) that the assessed values in this state are not uniform and equal either as between counties or as to classes of property.
(b) The department of local government finance may not issue an equalization order to increase or decrease assessed values under this section more than twelve (12) months after the county estimates of assessed valuation required under IC 6-1.1-17-1(a) are filed with the department.
(c) If the department of local government finance issues an equalization order under this section, the department shall state in the order the percentage to be added to or deducted from the assessed value of the tangible property affected by the order.
(d) In issuing an equalization order under this section, the department of local government finance may not reduce or increase the aggregate assessed values of any township beyond the amounts actually necessary for a just and proper equalization of assessments within the entire state.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.69-1983, SEC.3; P.L.24-1986, SEC.15; P.L.37-1992, SEC.3; P.L.6-1997, SEC.69; P.L.90-2002, SEC.131; P.L.154-2006, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-6. Equalization Orders; Copies

Sec. 6. If the department of local government finance issues an equalization order under section 5 of this chapter, the department shall mail certified copies of the order to the auditor and the sheriff of each county affected by the order. The department of local government finance shall mail the copies within five (5) days after the equalization order is adopted. Each county sheriff shall immediately post a copy of the equalization order in the county courthouse at the place customarily used for posting public notices. If the department of local government finance issues an equalization order under section 5 of this chapter, the department shall also give the notice required under section 9(b) of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.132.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-7. Petitions for Review of Equalization Order

Sec. 7. The county assessor, a township assessor (if any), or ten (10) or more taxpayers who are affected by an equalization order issued under section 5 of this chapter may file a petition for review of the order with the county auditor of the county to which the equalization order is issued. The petition must be filed within ten (10) days after notice of the order is given under section 9 of this chapter. The petition shall set forth, in the form and detail prescribed by the department of local government finance, the objections to the equalization order.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.9; P.L.6-1997, SEC.70; P.L.90-2002, SEC.133; P.L.146-2008, SEC.134.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-8. Review Equalization Order by Department of Local Government Finance; Hearing; Determination; Appeal

Sec. 8. (a) If a petition for review of an equalization order is filed with a county auditor under section 7 of this chapter, the county auditor shall immediately mail a certified copy of the petition and any information relevant to the petition to the department of local government finance. Within a reasonable period of time, the department of local government finance shall fix a date for a hearing on the petition. The hearing shall be held in the county to which the equalization order has been directed. At least three (3) days before the date fixed for the hearing, the department of local government finance shall give notice of the hearing by mail to the township assessor (if any) and the county assessor whose assessment is affected by the order and to the first ten (10) taxpayers whose names appear on the petition for review at the addresses listed by those taxpayers on the petition. In addition, the department of local government finance shall give the notice, if any, required under section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department of local government finance may affirm, modify, or set aside its equalization order. The department shall certify its action with respect to the order to the county auditor. The county auditor shall immediately make any changes in the assessed values required by the action of the department of local government finance.
(c) A person whose name appears on the petition for review may petition for judicial review of the final determination of the department of local government finance under subsection (b). The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (b).
[Pre-1975 Property Tax Recodification Citation: 6-1-29-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9; P.L.146-2008, SEC.135.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-9. Notice of Hearing to Taxpayers

Sec. 9. (a) If a hearing is required under section 4 or section 8 of this chapter, the department of local government finance shall give notice to the taxpayers of each county for which the department is to consider an increase in the assessments. The notice shall state the time, place, and object of the public hearing on the assessments. The department of local government finance shall give the notice in the manner prescribed in subsection (c).
(b) If an equalization order is issued under section 5 of this chapter, the department of local government finance shall give notice of the order to the taxpayers of each county to which the order is directed. The department of local government finance shall give the notice in the manner provided in subsection (c). The notice required by this subsection is in lieu of the notices required by IC 6-1.1-3-20 or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the county; or
(2) one (1) newspaper of general circulation published in the county if two (2) newspapers of general circulation are not published in the county.
If there are no newspapers of general circulation published in the county, the notice shall be given by posting a statement of the time, place, and object of the hearing in the county courthouse at the usual place for posting public notices. The published or posted notice of a hearing shall be given at least ten (10) days before the time fixed for the hearing.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.135; P.L.146-2008, SEC.136.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-10. Review or Reassessment by Department of Local Government Finance at Any Time

Sec. 10. The department of local government finance may at any time review the assessment or reassessment of any tangible property and may reassess the property. Any change in an assessment is subject to the requirements and limitations prescribed in section 11 of this chapter.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-7.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.136.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-11. Notice of Hearing to Taxpayers; Notice of Final Determination; Appeal

Sec. 11. The department of local government finance shall give notice by mail to a taxpayer whose assessment is to be reviewed under section 10 of this chapter. The notice shall state the time, place, and object of a hearing on the assessment. The time fixed for the hearing must be at least ten (10) days after the day the notice is mailed. After the hearing, the department of local government finance shall assess the property in question and mail a certified notice of its final determination to the appropriate county auditor. In addition, the department of local government finance shall notify the taxpayer by mail of its final determination. An assessment or reassessment may not be made under this section unless notice of the final determination of the department of local government finance is given to the taxpayer within the same time period prescribed, in IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment notice. A taxpayer may initiate an appeal of the department's final determination by filing a petition with the Indiana board not more than forty-five (45) days after the department gives the taxpayer notice of the final determination.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.137; P.L.256-2003, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 14. Review of Assessments by the Department of Local Government Finance › 6-1.1-14-12. Assessment Studies in Certain Townships; Review by Department of Local Government Finance

Sec. 12. (a) As part of the review under IC 6-1.1-33.5-3(4) and IC 6-1.1-33.5-3(5) of the coefficient of dispersion study and property sales assessment ratio study submitted by a county under 50 IAC 27-4-4, the department of local government finance shall conduct the review and analysis described in this section. In 2017 and in each year thereafter, a county shall submit the coefficient of dispersion study and property sales assessment ratio study to the department not later than March 1 of the year.
(b) The department shall:
(1) conduct its review and analysis for studies submitted in 2013 through 2017; and
(2) review and analyze only data and studies for property that is classified as improved residential property in townships having a population of more than one hundred thirty thousand (130,000).
(c) The department shall separate each township described in subsection (b) into four (4) comparable groups of parcels as determined by the department. The department shall:
(1) separately review and analyze for each group of parcels data used for the coefficient of dispersion study and the property sales assessment ratio study submitted by the county; and
(2) prepare a coefficient of dispersion study and a property sales assessment ratio study for each group of parcels.
As added by P.L.257-2013, SEC.5. Amended by P.L.184-2016, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-0.3. Transfer of Certain Petitions for Review to Indiana Board of Tax Review; Governing Law

Sec. 0.3. Petitions for review filed under section 3 of this chapter with respect to notices of action of the county property tax assessment board of appeals issued before January 1, 2002, that are pending before the state board of tax commissioners on December 31, 2001:
(1) are transferred to the Indiana board of tax review; and
(2) are subject to the law in effect before amendments under P.L.198-2001.
The state board of tax commissioners shall transfer to the Indiana board of tax review by January 1, 2002, the records relating to each petition for review referred to in this section.
As added by P.L.220-2011, SEC.123.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-0.5. "County Board"

Sec. 0.5. As used in this chapter, "county board" means the county property tax assessment board of appeals.
As added by P.L.219-2007, SEC.37.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-0.8. "Taxpayer"

Sec. 0.8. As used in this chapter, "taxpayer" means:
(1) an owner of the property at the time of the issuance of the assessment or tax bill;
(2) a person statutorily or contractually obligated to pay property taxes on the property; or
(3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.
As added by P.L.174-2022, SEC.30.
2023 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. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.1; P.L.74-1987, SEC.10; P.L.41-1993, SEC.11; P.L.6-1997, SEC.71; P.L.198-2001, SEC.41; P.L.178-2002, SEC.18; P.L.1-2004, SEC.13 and P.L.23-2004, SEC.14; P.L.199-2005, SEC.6; P.L.162-2006, SEC.2; P.L.219-2007, SEC.38; P.L.1-2008, SEC.1; P.L.146-2008, SEC.137; P.L.136-2009, SEC.5; P.L.182-2009(ss), SEC.111; P.L.172-2011, SEC.30; P.L.146-2012, SEC.4; P.L.257-2013, SEC.6; P.L.148-2015, SEC.15; P.L.249-2015, SEC.12; P.L.248-2015, SEC.1; P.L.149-2016, SEC.21. Repealed by P.L.232-2017, SEC.9.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-2. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-1 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.3; Acts 1977, P.L.70, SEC.2. Repealed by Acts 1978, P.L.8, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-2.1. Repealed

As added by Acts 1978, P.L.8, SEC.5. Amended by P.L.74-1987, SEC.11; P.L.41-1993, SEC.12; P.L.6-1997, SEC.72; P.L.198-2001, SEC.42; P.L.1-2004, SEC.14 and P.L.23-2004, SEC.15; P.L.199-2005, SEC.7. Repealed by P.L.219-2007, SEC.149.
2023 Indiana Code › Title 6. Taxation › Article 1.1. Property Taxes › Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors › 6-1.1-15-7. Repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.291-1985, SEC.18.