§ 6-1.1-15-12.1 — Correction of certain errors by county auditor; notification to taxpayer; challenge of county auditor's actions

Indiana § 6-1.1-15-12.1

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

Text

1. (a) A county auditor shall correct errors
in conformity with a determination of an appeal by the county board,
the board of tax review, the department of local government finance,
or a court, or in conformity with a settlement or a stipulation.
(b) Upon discovery, a county auditor is authorized to correct errors
discovered by the county auditor regarding the description of the
property or the identity of the taxpayer.
(c) Upon discovery, and subject to subsection (e), a county auditor
may correct errors regarding a tax cap, credit, exemption, or deduction.
(d) Upon discovery, a county auditor may correct errors regarding
the computation of taxes, penalties, delinquent taxes carried forward,
or an overpayment, if approved by the county treasurer.
(e) If the tax cap, credit, exemption, or deduction is based on a
determination by the department of local government finance, a county
auditor may correct errors regarding the tax cap, credit, exemption, or
deduction, if approved by the department of local government finance.
(f) A county auditor shall notify the taxpayer of a correction of error
under subsections (b), (c), and (d). If the correction of error results in
a refund, the refund shall be applied under IC 6-1.1-26.
(g) A taxpayer may challenge a county auditor's action under
subsection (b) or (c) under section 1.1 of this chapter. A taxpayer may
challenge a county auditor's action under subsection (d) as an
overpayment under IC 6-1.1-26.
(h) Except in accordance with subsection (a), an error corrected
under this section may not be applied to tax years earlier than the
immediate three (3) prior years.

Legislative History

As added by P.L.232-2017, SEC.18.