Indiana Statutes

§ 6-1.1-13-1 — Powers of board; notice of review

Indiana § 6-1.1-13-1
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 13Review of Current Assessments by County Property

This text of Indiana § 6-1.1-13-1 (Powers of board; notice of review) 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 § 6-1.1-13-1 (2026).

Text

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.

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Related

Wetzel Enterprises, Inc. v. State Board of Tax Commissioners
694 N.E.2d 1259 (Indiana Tax Court, 1998)
40 case citations
State Board of Tax Commissioners v. South Shore Marina
422 N.E.2d 723 (Indiana Court of Appeals, 1981)
27 case citations
Lakeview Country Club, Inc. v. State Board of Tax Commissioners
565 N.E.2d 392 (Indiana Tax Court, 1991)
9 case citations

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-13-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-13-1.