§ 6-1.1-15-6 — Record for judicial review

Indiana § 6-1.1-15-6

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

Text

(a) Except with respect to a petition filed
under section 5(g) of this chapter, if a petition for judicial review is
initiated by a person under section 5 of this chapter, the Indiana board
shall prepare a certified record of the proceedings related to the
petition. The Indiana board shall file a notice of completion with the
clerk of the tax court within forty-five (45) days after the filing of the
petition indicating that the certified record of the proceedings is
complete. If the Indiana board is unable to timely complete the Indiana
board's preparation of the certified record of proceedings, the Indiana
board shall file a statement with the clerk of the tax court providing the
reasons for the delay and the date the Indiana board will complete the
preparation. If the reasons for the delay are due to circumstances within
the Indiana board's control, the tax court may issue a revised due date
for the Indiana board to file the notice of completion. If the reasons for
the delay are due to circumstances within the control of the petitioner,
the case may be subject to dismissal.
(b) The record for judicial review required under subsection (a)
must include the following documents and items:
(1) Copies of all papers submitted to the Indiana board during the
course of the action and copies of all papers provided to the
parties by the Indiana board. For purposes of this subdivision, the
term "papers" includes, without limitation, all notices, petitions,
motions, pleadings, orders, orders on rehearing, briefs, requests,
intermediate rulings, photographs, and other written documents.
(2) Evidence received or considered by the Indiana board.
(3) A statement of whether a site inspection was conducted, and,
if a site inspection was conducted, either:
(A) a summary report of the site inspection; or
(B) a videotape transcript of the site inspection.
(4) A statement of matters officially noticed.
(5) Proffers of proof and objections and rulings on them.
(6) Copies of proposed findings, requested orders, and exceptions.
(7) Either:
(A) a transcription of the audio tape of the hearing; or
(B) a transcript of the hearing prepared by a court reporter.
Copies of exhibits that, because of their nature, cannot be incorporated
into the certified record must be kept by the Indiana board until the
appeal is finally terminated. However, this evidence must be briefly
named and identified in the transcript of the evidence and proceedings.
(c) Except with respect to a petition filed under section 5(g) of this
chapter, if the tax court judge finds that:
(1) a report of all or a part of the evidence or proceedings at a
hearing conducted by the Indiana board was not made; or
(2) a transcript is unavailable;
a party to the appeal initiated under section 5 of this chapter may, at the
discretion of the tax court judge, prepare a statement of the evidence or
proceedings. The statement must be submitted to the tax court and also
must be served on all other parties. A party to the proceeding may serve
objections or prepare amendments to the statement not later than ten
(10) days after service.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-4
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by
P.L.198-2001, SEC.46; P.L.245-2003, SEC.15; P.L.121-2019,
SEC.8.