Indiana § 6-1.1-28-12 Annual report of appeals filed; requirements

Indiana Statutes

§ 6-1.1-28-12 — Annual report of appeals filed; requirements

Indiana § 6-1.1-28-12

Art. 1.1PROPERTY TAXES

Ch. 28County Property Tax Assessment Board of Appeals

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Bluebook

Ind. Code § 6-1.1-28-12 (2026).

Text

(a)This section applies beginning January 1, 2016.

(b)Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the appeals filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before January 15 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6.

(c)The report required by subsection (b) must include the following information:

(1)The total number of appeals filed with the county PTABOA.

(2)The appeals, either filed or pending during the year, that were resolved during the year by a preliminary informal me

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(a) This section applies beginning January
1, 2016.
(b) Each county property tax assessment board of appeals (referred
to as the "county PTABOA" in this section) shall submit annually a
report of the appeals filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the department of local
government finance, the Indiana board of tax review, and the legislative
services agency before January 15 of each year. A report submitted to
the legislative services agency must be in an electronic format under IC 5-14-6.
(c) The report required by subsection (b) must include the following
information:
(1) The total number of appeals filed with the county PTABOA.
(2) The appeals, either filed or pending during the year, that were
resolved during the year by a preliminary informal meeting under
IC 6-1.1-15-1.2.
(3) The appeals, either filed or pending during the year, in which
a hearing was conducted during the year by the county PTABOA
under IC 6-1.1-15-1.2.
(4) The number of written decisions issued during the year by the
county PTABOA under IC 6-1.1-15-1.2(j).
(5) The number of appeals pending with the county PTABOA on
December 31 of the reporting year.
(6) The number of appeals resolved through a preliminary
informal meeting under IC 6-1.1-15-1.2 that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
(7) The number of appeals resolved through a written decision
issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j) that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
(8) The total number of parcels in the county.
(9) The total reduction in assessed valuations requested by
appellants in the reporting year.
(10) The total reduction in assessed valuations approved by the
county PTABOA in the reporting year.
(11) The average length of time for an appeal in the reporting
year.
(12) The number of appeals for:
(A) agricultural parcels;
(B) residential parcels;
(C) commercial parcels;
(D) industrial parcels;
(E) utility parcels;
(F) exempt parcels; and
(G) mobile or manufactured homes.
(13) The number of appeals withdrawn.
(14) The number of appeals where a taxpayer is represented by:
(A) a tax representative; or
(B) an attorney.
(15) Any other information as required by the department of local
government finance.
The report may not include any confidential information.
(d) A multiple county PTABOA shall submit a separate report under
this section for each county participating in the multiple county
PTABOA. A report filed under this subsection for a county
participating in a multiple county PTABOA must provide information
on the appeals that originated within the county.

Legislative History

As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36; P.L.255-2017, SEC.17; P.L.121-2019, SEC.15; P.L.174-2022, SEC.43.