Indiana § 6-1.1-15-20 Assessment by an assessing official or county board presumed to be
true tax value; five percent increase; Indiana board

Indiana Statutes

§ 6-1.1-15-20 — Assessment by an assessing official or county board presumed to be true tax value; five percent increase; Indiana board

Indiana·Art. 1.1 PROPERTY TAXES·Ch. 15 Procedures for Review and Appeal of Assessment and

(a)In an appeal under this chapter, except as provided in subsection (b), the assessment as last determined by an assessing official or the county board is presumed to be equal to the property's true tax value until rebutted by evidence presented by the parties.

(b)If a property's assessment increased more than five percent (5%) over the property's assessment for the prior tax year, then the assessment is no longer presumed to be equal to the property's true tax value, and the assessing official has the burden of proof.

(c)For purposes of this chapter, an assessment for a prior tax year means the final value:

(1)as last corrected by an assessing official;

(2)as stipulated or settled by the taxpayer and the assessing official; or

(3)as determined by a reviewing authority.

(d)Subsecti

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(a) In an appeal under this chapter, except
as provided in subsection (b), the assessment as last determined by an
assessing official or the county board is presumed to be equal to the
property's true tax value until rebutted by evidence presented by the
parties.
(b) If a property's assessment increased more than five percent (5%)
over the property's assessment for the prior tax year, then the
assessment is no longer presumed to be equal to the property's true tax
value, and the assessing official has the burden of proof.
(c) For purposes of this chapter, an assessment for a prior tax year
means the final value:
(1) as last corrected by an assessing official;
(2) as stipulated or settled by the taxpayer and the assessing
official; or
(3) as determined by a reviewing authority.
(d) Subsection (b) does not apply if the increase in the assessment
on appeal is based on:
(1) substantial renovations or new improvements;
(2) zoning; or
(3) uses;
that were not considered in the assessment for the prior tax year.
(e) Both parties in an appeal under this chapter may present
evidence of the true tax value of the property, seeking to decrease or
increase the assessment.
(f) In an appeal under this chapter, the Indiana board shall, as trier
of fact, weigh the evidence and decide the true tax value of the property
as compelled by the totality of the probative evidence before it. The
Indiana board's determination of the property's true tax value may be
higher or lower than the assessment or the value proposed by a party or
witness. If the totality of the evidence presented to the Indiana board is
insufficient to determine the property's true tax value in an appeal
governed by subsection (a), then the property's assessment is presumed
to be equal to the property's true tax value. If the totality of the
evidence presented to the Indiana board is insufficient to determine the
property's true tax value in an appeal governed by subsection (b), then
the property's prior year assessment is presumed to be equal to the
property's true tax value.
(g) The Indiana board shall hear its matters without regard to
motions related to notice pleading or judgments on the evidence.
(h) This section applies only to appeals filed after the effective date
of this section as added by HEA 1260-2022.

Indiana § 6-1.1-15-20 (Assessment by an assessing official or county board presumed to be true tax value; five percent increase; Indiana board) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.