This text of Indiana § 6-1.1-12.1-5.9 (Determination of substantial compliance with statement of benefits;
notice of noncompliance; hearing; resolution; 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.
9.
(a)This section does not apply to a
deduction under section 3 of this chapter for property located in a
residentially distressed area.
(b)Not later than forty-five (45) days after receipt of the information
described in section 5.1, 5.3(j), or 5.6 of this chapter, the designating
body may determine whether the property owner has substantially
complied with the statement of benefits approved under section 3, 4.5,
or 4.8 of this chapter. If the designating body determines that the
property owner has not substantially complied with the statement of
benefits and that the failure to substantially comply was not caused by
factors beyond the control of the property owner (such as declines in
demand for the property owner's products or services), the designating
body shall mail a written noti
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9. (a) This section does not apply to a
deduction under section 3 of this chapter for property located in a
residentially distressed area.
(b) Not later than forty-five (45) days after receipt of the information
described in section 5.1, 5.3(j), or 5.6 of this chapter, the designating
body may determine whether the property owner has substantially
complied with the statement of benefits approved under section 3, 4.5,
or 4.8 of this chapter. If the designating body determines that the
property owner has not substantially complied with the statement of
benefits and that the failure to substantially comply was not caused by
factors beyond the control of the property owner (such as declines in
demand for the property owner's products or services), the designating
body shall mail a written notice to the property owner. The written
notice must include the following provisions:
(1) An explanation of the reasons for the designating body's
determination.
(2) The date, time, and place of a hearing to be conducted by the
designating body for the purpose of further considering the
property owner's compliance with the statement of benefits. The
date of the hearing may not be more than thirty (30) days after the
date on which the notice is mailed.
(c) On the date specified in the notice described in subsection
(b)(2), the designating body shall conduct a hearing for the purpose of
further considering the property owner's compliance with the statement
of benefits. Based on the information presented at the hearing by the
property owner and other interested parties, the designating body shall
again determine whether the property owner has made reasonable
efforts to substantially comply with the statement of benefits and
whether any failure to substantially comply was caused by factors
beyond the control of the property owner. If the designating body
determines that the property owner has not made reasonable efforts to
comply with the statement of benefits, the designating body shall adopt
a resolution terminating the property owner's deduction under section
3, 4.5, or 4.8 of this chapter. If the designating body adopts such a
resolution, the deduction does not apply to the next installment of
property taxes owed by the property owner or to any subsequent
installment of property taxes.
(d) If the designating body adopts a resolution terminating a
deduction under subsection (c), the designating body shall immediately
mail a certified copy of the resolution to:
(1) the property owner;
(2) the county auditor; and
(3) the county assessor.
The county auditor shall remove the deduction from the tax duplicate
and shall notify the county treasurer of the termination of the
deduction. If the designating body's resolution is adopted after the
county treasurer has mailed the statement required by IC 6-1.1-22-8.1,
the county treasurer shall immediately mail the property owner a
revised statement that reflects the termination of the deduction.
(e) A property owner whose deduction is terminated by the
designating body under this section may appeal the designating body's
decision by filing a complaint in the office of the clerk of the circuit or
superior court together with a bond conditioned to pay the costs of the
appeal if the appeal is determined against the property owner. An
appeal under this subsection shall be promptly heard by the court
without a jury and determined within thirty (30) days after the time of
the filing of the appeal. The court shall hear evidence on the appeal and
may confirm the action of the designating body or sustain the appeal.
The judgment of the court is final and conclusive unless an appeal is
taken as in other civil actions.
(f) If an appeal under subsection (e) is pending, the taxes resulting
from the termination of the deduction are not due until after the appeal
is finally adjudicated and the termination of the deduction is finally
determined.