Indiana Statutes

§ 6-1.1-17-8.5 — Review by department if assessed value reduced; appeal

Indiana § 6-1.1-17-8.5
JurisdictionIndiana
Art. 1.1PROPERTY TAXES
Ch. 17Procedures for Fixing and Reviewing Budgets, Tax

This text of Indiana § 6-1.1-17-8.5 (Review by department if assessed value reduced; appeal) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-1.1-17-8.5 (2026).

Text

5.

(a)If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing unit.
(b)The county auditor may appeal to the department of local government finance to reduce a taxing unit's net assessed valuation by an amount that exceeds the limits set forth in section 0.5(e) of this chapter. The department of local government finance:
(1)may require the county auditor to submit supporting information with the county auditor's appeal;
(2)shall consider the appeal at the time of the review required by subsection (a); and
(3)may approve, modify and approve, or reject the amount of the reduction

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Legislative History

As added by P.L.154-2006, SEC.43. Amended by P.L.137-2012, SEC.25.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-1.1-17-8.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-17-8.5.