§ 6-1.1-4-31.7 — Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court

Indiana § 6-1.1-4-31.7

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 4: Procedures for Real Property Assessment

Text

7. (a) As used in this section, "special
master" refers to a person designated by the Indiana board under
subsection (e).
(b) The notice of assessment or reassessment under section 31.5(g)
of this chapter is subject to appeal by the taxpayer to the Indiana board.
The procedures and time limitations that apply to an appeal to the
Indiana board of a determination of the department of local government
finance do not apply to an appeal under this subsection. The Indiana
board may establish applicable procedures and time limitations under
subsection (l).
(c) In order to appeal under subsection (b), the taxpayer must:
(1) participate in the informal hearing process under section 31.6
of this chapter;
(2) except as provided in section 31.6(i) of this chapter, receive
a notice under section 31.6(g) of this chapter; and
(3) file a petition for review with the appropriate county assessor
not later than thirty (30) days after:
(A) the date of the notice to the taxpayer under section 31.6(g)
of this chapter; or
(B) the date after which the department may not change the
amount of the assessment or reassessment under the informal
hearing process described in section 31.6 of this chapter.
(d) The Indiana board may develop a form for petitions under
subsection (c) that outlines:
(1) the appeal process;
(2) the burden of proof; and
(3) evidence necessary to warrant a change to an assessment or
reassessment.
(e) The Indiana board may contract with, appoint, or otherwise
designate the following to serve as special masters to conduct
evidentiary hearings and prepare reports required under subsection (g):
(1) Independent, licensed appraisers.
(2) Attorneys.
(3) Certified level two or level three Indiana assessor-appraisers
(including administrative law judges employed by the Indiana
board).
(4) Other qualified individuals.
(f) Each contract entered into under subsection (e) must specify the
appointee's compensation and entitlement to reimbursement for
expenses. The compensation and reimbursement for expenses are paid
from the county property reassessment fund.
(g) With respect to each petition for review filed under subsection
(c), the special masters shall:
(1) set a hearing date;
(2) give notice of the hearing at least thirty (30) days before the
hearing date, by mail, to:
(A) the taxpayer;
(B) the department of local government finance;
(C) the township assessor (if any); and
(D) the county assessor;
(3) conduct a hearing and hear all evidence submitted under this
section; and
(4) make evidentiary findings and file a report with the Indiana
board.
(h) At the hearing under subsection (g):
(1) the taxpayer shall present:
(A) the taxpayer's evidence that the assessment or reassessment
is incorrect;
(B) the method by which the taxpayer contends the assessment
or reassessment should be correctly determined; and
(C) comparable sales, appraisals, or other pertinent information
concerning valuation as required by the Indiana board; and
(2) the department of local government finance shall present its
evidence that the assessment or reassessment is correct.
(i) The Indiana board may dismiss a petition for review filed under
subsection (c) if the evidence and other information required under
subsection (h)(1) is not provided at the hearing under subsection (g).
(j) The township assessor (if any) and the county assessor may
attend and participate in the hearing under subsection (g).
(k) The Indiana board may:
(1) consider the report of the special masters under subsection
(g)(4);
(2) make a final determination based on the findings of the special
masters without:
(A) conducting a hearing; or
(B) any further proceedings; and
(3) incorporate the findings of the special masters into the board's
findings in resolution of the appeal.
(l) The Indiana board may adopt rules under IC 4-22-2 to:
(1) establish procedures to expedite:
(A) the conduct of hearings under subsection (g); and
(B) the issuance of determinations of appeals under subsection
(k); and
(2) establish deadlines:
(A) for conducting hearings under subsection (g); and
(B) for issuing determinations of appeals under subsection (k).
(m) A determination by the Indiana board of an appeal under
subsection (k) is subject to appeal to the tax court under IC 6-1.1-15.

Legislative History

As added by P.L.228-2005, SEC.14. Amended by P.L.219-2007, SEC.15; P.L.146-2008, SEC.84; P.L.93-2024, SEC.46.