Indiana § 6-1.1-11-8 Review of approved application by department of local government
finance; department action and rules

Indiana Statutes

§ 6-1.1-11-8 — Review of approved application by department of local government finance; department action and rules

Indiana § 6-1.1-11-8

Art. 1.1PROPERTY TAXES

Ch. 11Exemption Procedures

This text of Indiana § 6-1.1-11-8 (Review of approved application by department of local government finance; department action and rules) 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 § 6-1.1-11-8 (2026).

Text

(a)On or before:

(1)August 1 of each year, for an assessment date in a year that ends before January 1, 2016; and

(2)July 1 of each year, for an assessment date in a year that begins after December 31, 2015; the county auditor of each county shall forward to the department of local government finance the duplicate copies of all approved exemption applications.

(b)The department of local government finance may review the approved applications forwarded under subsection (a). The department of local government finance may deny an exemption if the department determines that the property is not tax exempt under the laws of this state. However, before denying an exemption, the department of local government finance must give notice to the applicant, and the department must hold a hearing on

Free access — add to your briefcase to read the full text and ask questions with AI

(a) On or before:
(1) August 1 of each year, for an assessment date in a year that
ends before January 1, 2016; and
(2) July 1 of each year, for an assessment date in a year that
begins after December 31, 2015;
the county auditor of each county shall forward to the department of
local government finance the duplicate copies of all approved
exemption applications.
(b) The department of local government finance may review the
approved applications forwarded under subsection (a). The department
of local government finance may deny an exemption if the department
determines that the property is not tax exempt under the laws of this
state. However, before denying an exemption, the department of local
government finance must give notice to the applicant, and the
department must hold a hearing on the exemption application.
(c) The department shall adopt rules under IC 4-22-2 with respect
to exempt real property to:
(1) provide just valuations; and
(2) ensure that assessments are:
(A) made; and
(B) recorded;
in accordance with law.
[Pre-1975 Property Tax Recodification Citation: 6-1-22-7
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.90-2002, SEC.105; P.L.264-2003, SEC.10; P.L.28-2004, SEC.62;
P.L.137-2012, SEC.14; P.L.111-2014, SEC.23.