§ 6-1.1-20-6 — Department of local government finance hearing on taxpayers' objections; department action; appeal

Indiana § 6-1.1-20-6

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 20: Procedures for Issuance of Bonds and Other Evidences

Text

(a) Upon receipt of a certified petition filed in
the manner prescribed in section 5(b) of this chapter, the department
of local government finance shall fix a time and place for a hearing on
the matter. The department of local government finance shall hold the
hearing not less than five (5) or more than thirty (30) days after the
department receives the petition, and the department shall hold the
hearing in the political subdivision or in the county where the political
subdivision is located. At least five (5) days before the date fixed for
the hearing, the department of local government finance shall give
notice of the hearing, by mail, to the executive officer of the political
subdivision and to the first ten (10) taxpayers who signed the petition.
The mailings shall be addressed to the officer and the taxpayers at their
usual place of residence.
(b) After the hearing required by this section, the department of
local government finance may approve, disapprove, or reduce the
amount of the proposed issue. The department of local government
finance must render a decision not later than three (3) months after the
hearing, and if no decision is rendered within that time, the issue is
considered approved unless the department takes the extension
provided for in this section. A three (3) month extension of the time
period during which the decision must be rendered may be taken by the
department of local government finance if the department by mail gives
notice of the extension to the executive officer of the political
subdivision and to the first ten (10) taxpayers who signed the petition,
at least ten (10) days before the end of the original three (3) month
period. If no decision is rendered within the extension period, the issue
is considered approved.
(c) A:
(1) taxpayer who signed a petition referred to in subsection (a); or
(2) political subdivision against which a petition referred to in
subsection (a) is filed;
may petition for judicial review of the final determination of the
department of local government finance under subsection (b). The
petition must be filed in the tax court not more than forty-five (45) days
after the department renders its decision under subsection (b).
[Pre-1975 Property Tax Recodification Citation: 6-1-1-25
part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981,
P.L.74, SEC.1; P.L.23-1984, SEC.7; P.L.90-2002, SEC.194;
P.L.256-2003, SEC.22.