§ 6-1.1-15-0.6 — Property tax assessment repeals for assessment dates in 2002, 2003, or 2004; filing petition; requirements

Indiana § 6-1.1-15-0.6

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 15: Procedures for Review and Appeal of Assessment and

Text

6. (a) This section applies only to the appeal
of an assessment of real property.
(b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter
(before its repeal), in order to appeal an assessment of real property and
have a change in the assessment effective for the assessment date in
2002, 2003, or 2004, the taxpayer must, in the manner provided by
section 1 of this chapter, as amended by P.L.1-2004 (before its repeal),
file a written request for a preliminary conference with the township
assessor not later than forty-five (45) days after:
(1) a notice of a change of assessment for the assessment date is
given to the taxpayer; or
(2) the taxpayer receives a tax statement for the property taxes
that are based on the assessment for the assessment date;
whichever occurs first.
(c) An appeal of a taxpayer under subsection (b) must comply with
all other requirements applicable to an appeal under this chapter,
except that the provisions of section 1(b)(2), 1(c), and 1(d) of this
chapter (before its repeal) that prohibited appeals of:
(1) an assessment for an assessment date in 2002 that is filed after
May 10, 2002, apply to property taxes imposed for that
assessment date;
(2) an assessment for an assessment date in 2003 that is filed after
May 10, 2003, apply to property taxes imposed for that
assessment date; or
(3) an assessment for an assessment date in 2004 that is filed after
May 10, 2004, apply to property taxes imposed for that
assessment date.

Legislative History

As added by P.L.220-2011, SEC.124. Amended by P.L.232-2017, SEC.8.