§ 36-9-27-92 — Transfers of property; requests for reassessment; notice and hearing; findings and final order

(a) Whenever the owner of a tract of land
assessed under this chapter subdivides or otherwise transfers part of the
tract to another owner, the owner of the tract may file with the board a
written request for reassessment in recognition of the transfer. The
request must include the name and address of each owner of a part of
the tract, together with the description of that part.
(b) The board shall promptly determine and file a proposed
reassessment or amendment to the schedule of assessments to
recognize the transfer, set a date for hearing the request, and mail
notice to each affected owner in a five-day return envelope. The service
of further notice to the addressee of any letter that is returned
undelivered is the responsibility of the owner making the request. The
notice, which must describe the land to be reassessed, must state:
(1) the date, hour, and place of a hearing before the board on the
proposed reassessment;
(2) that the land of the owner is shown by the proposed
reassessment to be assessed in the sum of _______ dollars; and
(3) that failure to file objections or evidence at or before the
hearing constitutes a waiver of the right of the owner to object, on
the grounds stated in subsection (c), to any final action of the
board.
The notice shall be mailed at least twenty (20) days before the hearing.
However, written consent of all the affected owners, or the presence of
all those owners at the hearing, constitutes a waiver of any defect in
notice.
(c) In determining any reassessment, the board may consider only
whether the reassessment is made in the manner required for justice to
all affected land, taking into consideration section 84(c) of this chapter.
(d) At the hearing, the board shall consider all evidence and
objections and may modify the proposed reassessment as justice to all
affected land requires. Before final adjournment of the hearing, the
board shall adopt the reassessment or amendment to the schedule of
assessments into its findings and shall order the schedule amended.
The board shall then announce its findings and order by certified mail
to each affected owner, or shall have one (1) notice of its findings and
order published in a newspaper of general circulation throughout the
county. The notice must identify the proceedings and state that the
findings and order of the board have been filed and are available for
inspection in the office of the county surveyor.
(e) If judicial review of the findings and order of the board is not
requested under section 106 of this chapter within twenty (20) days
after the date of receipt of the announcement or after the date of
publication of the notice, the findings and order become conclusive.
(f) When the findings and order become conclusive, the board shall
certify the schedule of reassessments to the auditor of each county in
which there is land assessed by the reassessment, and the auditor and
the county treasurer shall promptly proceed upon any reassessment in
the manner prescribed for proceeding upon an originally certified
assessment.
[Pre-Local Government Recodification Citation:
19-4-7-22.]
As added by Acts 1981, P.L.309, SEC.101. Amended by
P.L.127-2017, SEC.362.