§ 6-1.1-15-10.7 — Reimbursement of county assessor for defending certain appeals; adoption of ordinance

Indiana § 6-1.1-15-10.7

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

Text

7. (a) The county fiscal body may adopt an
ordinance to provide that the county assessor be reimbursed for certain
costs incurred by the county assessor in defending an appeal under this
chapter that is uncommon and infrequent in the normal course of
defending appeals under this chapter. Costs include appraisal and
expert witness fees incurred in defending an appeal.
(b) The ordinance must specify:
(1) the appeal or appeals and why they are uncommon and
infrequent;
(2) a detailed list of expenses incurred by fund and by parcel
number; and
(3) that the county auditor will deduct the expenses listed in the
ordinance from property tax receipts collected in the taxing
district in which the parcel is located before apportioning receipts
to taxing units for the next semiannual settlement under IC 6-1.1-27.
(c) Property tax receipts that are collected under this section must
be deposited in the county fund that incurred the initial expense.
(d) Expenses for an appeal that are deducted from a civil taxing
unit's property tax revenue under this section are not considered to be
part of a payment of a refund resulting from an appeal for purposes of
a maximum permissible property tax levy appeal under IC 6-1.1-18.5-16.

Legislative History

As added by P.L.180-2016, SEC.9.