§ 6-1.1-18.5-0.5 — "Nonconforming"; application

Indiana § 6-1.1-18.5-0.5

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 18.5: Civil Government Property Tax Controls

Text

5. (a) "Nonconforming" means any action
of a person under this chapter that does not strictly conform to the
requirements, standards, computations, or thresholds prescribed by the
statute or statutes that govern the action. This includes any:
(1) filing;
(2) report;
(3) determination;
(4) calculation; or
(5) other action;
required under this chapter.
(b) This subsection applies to a review by a public agency or court
of competent jurisdiction of an action of a person taken under this
chapter. To the extent that a statute prescribes a requirement, standard,
computation, or threshold by which an action may or may not be taken,
a person may not be held to have satisfied the requirement, standard,
computation, or threshold if the action is nonconforming with respect
to the statute that governs the action.
(c) This subsection applies to any:
(1) filing;
(2) report;
(3) determination;
(4) calculation; or
(5) other action;
required under this chapter. Notwithstanding the principle of
substantial compliance with statutory requirements, an action described
in this subsection may not be deemed to have substantially complied
with the applicable statutory requirement if the form or content of that
action is less than, or different from, what is expressly described as
being required in the statute.

Legislative History

As added by P.L.38-2021, SEC.32.