§ 6-1.1-14-11 — Notice of hearing to taxpayers; notice of final determination; appeal

Indiana § 6-1.1-14-11

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 14: Review of Assessments by the Department of Local

Text

The department of local government finance
shall give notice by mail to a taxpayer whose assessment is to be
reviewed under section 10 of this chapter. The notice shall state the
time, place, and object of a hearing on the assessment. The time fixed
for the hearing must be at least ten (10) days after the day the notice is
mailed. After the hearing, the department of local government finance
shall assess the property in question and mail a certified notice of its
final determination to the appropriate county auditor. In addition, the
department of local government finance shall notify the taxpayer by
mail of its final determination. An assessment or reassessment may not
be made under this section unless notice of the final determination of
the department of local government finance is given to the taxpayer
within the same time period prescribed, in IC 6-1.1-9-3 or IC 6-1.1-9-4,
for giving an assessment adjustment notice. A taxpayer may initiate an
appeal of the department's final determination by filing a petition with
the Indiana board not more than forty-five (45) days after the
department gives the taxpayer notice of the final determination.
[Pre-1975 Property Tax Recodification Citation:
6-1-29-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.90-2002, SEC.137; P.L.256-2003, SEC.10.