§ 6-1.1-4-5.5 — Petition for reassessment under county reassessment plan

Indiana § 6-1.1-4-5.5

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

Text

5. (a) A petition for the reassessment of a real
property group designated under a county's reassessment plan prepared
under section 4.2 of this chapter may be filed with the department of
local government finance not later than forty-five (45) days after notice
of assessment. A petition for reassessment of real property applies only
to the most recent real property assessment date.
(b) The petition for reassessment must be signed by the lesser of one
hundred (100) owners of parcels in the group or five percent (5%) of
owners of parcels in the group. The signatures on the petition must be
verified by the oath of one (1) or more of the signers. A certificate of
the county auditor stating that the signers constitute the required
number of owners of taxable real property in the group of parcels must
accompany the petition.
(c) Upon receipt of a petition under subsection (a), the department
of local government finance may order a reassessment under section 9
of this chapter or conduct a reassessment under section 31.5 of this
chapter.

Legislative History

As added by P.L.112-2012, SEC.5.