Indiana § 6-1.1-14-8 Review equalization order by department of local government finance;
hearing; determination; appeal

Indiana Statutes

§ 6-1.1-14-8 — Review equalization order by department of local government finance; hearing; determination; appeal

Indiana § 6-1.1-14-8

Art. 1.1PROPERTY TAXES

Ch. 14Review of Assessments by the Department of Local

This text of Indiana § 6-1.1-14-8 (Review equalization order by department of local government finance; hearing; determination; 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 § 6-1.1-14-8 (2026).

Text

(a)If a petition for review of an equalization order is filed with a county auditor under section 7 of this chapter, the county auditor shall immediately mail a certified copy of the petition and any information relevant to the petition to the department of local government finance. Within a reasonable period of time, the department of local government finance shall fix a date for a hearing on the petition. The hearing shall be held in the county to which the equalization order has been directed. At least three (3) days before the date fixed for the hearing, the department of local government finance shall give notice of the hearing by mail to the township assessor (if any) and the county assessor whose assessment is affected by the order and to the first ten (10) taxpayers whose names ap

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(a) If a petition for review of an equalization
order is filed with a county auditor under section 7 of this chapter, the
county auditor shall immediately mail a certified copy of the petition
and any information relevant to the petition to the department of local
government finance. Within a reasonable period of time, the
department of local government finance shall fix a date for a hearing
on the petition. The hearing shall be held in the county to which the
equalization order has been directed. At least three (3) days before the
date fixed for the hearing, the department of local government finance
shall give notice of the hearing by mail to the township assessor (if any)
and the county assessor whose assessment is affected by the order and
to the first ten (10) taxpayers whose names appear on the petition for
review at the addresses listed by those taxpayers on the petition. In
addition, the department of local government finance shall give the
notice, if any, required under section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department of
local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with respect
to the order to the county auditor. The county auditor shall immediately
make any changes in the assessed values required by the action of the
department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the department
of local government finance under subsection (b). The petition must be
filed in the tax court not more than forty-five (45) days after the
department certifies its action under subsection (b).
[Pre-1975 Property Tax Recodification Citation: 6-1-29-5
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977,
P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9;
P.L.146-2008, SEC.135.