Indiana § 6-1.1-11-7 Notice of action by the county property tax assessment board of
appeals; action by county assessor and county auditor; appeal

Indiana Statutes

§ 6-1.1-11-7 — Notice of action by the county property tax assessment board of appeals; action by county assessor and county auditor; appeal

Indiana § 6-1.1-11-7

Art. 1.1PROPERTY TAXES

Ch. 11Exemption Procedures

This text of Indiana § 6-1.1-11-7 (Notice of action by the county property tax assessment board of appeals; action by county assessor and county auditor; appeal) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-11-7 (2026).

Text

(a)The county property tax assessment board of appeals, after careful examination, shall approve or disapprove each exemption application and shall note its action on the application.

(b)If the county property tax assessment board of appeals approves the exemption, in whole or part:

(1)the county assessor shall notify the county auditor of the approval; and

(2)the county auditor shall note the board's action on the tax duplicate. The county auditor's notation is notice to the county treasurer that the exempt property shall not be taxed for the current year unless otherwise ordered by the department of local government finance.

(c)If the exemption application is disapproved by the county property tax assessment board of appeals, the county assessor shall notify the applicant by mail. W

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(a) The county property tax assessment board
of appeals, after careful examination, shall approve or disapprove each
exemption application and shall note its action on the application.
(b) If the county property tax assessment board of appeals approves
the exemption, in whole or part:
(1) the county assessor shall notify the county auditor of the
approval; and
(2) the county auditor shall note the board's action on the tax
duplicate.
The county auditor's notation is notice to the county treasurer that the
exempt property shall not be taxed for the current year unless otherwise
ordered by the department of local government finance.
(c) If the exemption application is disapproved by the county
property tax assessment board of appeals, the county assessor shall
notify the applicant by mail. Within forty-five (45) days after the notice
is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3,
petition the Indiana board to review the county property tax assessment
board of appeals' determination.
(d) If the county property tax assessment board of appeals fails to
approve or disapprove an exemption application within one hundred
eighty (180) days after the owner files an application for exemption
under this chapter, the owner may, before the county property tax
assessment board of appeals approves or disapproves the exemption
application, petition the Indiana board to approve or disapprove the
exemption application as authorized under IC 6-1.1-15-3(g).
(e) A petition to the Indiana board under this section shall be
conducted in the same manner as appeals under IC 6-1.1-15-4 through
IC 6-1.1-15-8.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-6
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.6-1997, SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9;
P.L.196-2016, SEC.1.