§ 6-1.1-46.2-11 — Failure to comply with statement of benefits; hearing; determination; resolution; notice; appeal

Indiana § 6-1.1-46.2-11

• Jurisdiction: Indiana
• Art. 1.1: PROPERTY TAXES
• Ch. 46.2: Abatement Deduction for Vacant Buildings in an

Text

(a) Not later than forty-five (45) days after
receipt of the information described in section 10(b) of this chapter
concerning compliance with the statement of benefits, the district board
may determine whether the property owner has substantially complied
with the statement of benefits. If the district board determines that the
property owner has not substantially complied with the statement of
benefits and that the failure to substantially comply was not caused by
factors beyond the control of the property owner, the district board
shall mail a written notice to the property owner. The written notice
must include the following provisions:
(1) An explanation of the reasons for the district board's
determination.
(2) The date, time, and place of a hearing to be conducted by the
district board for the purpose of further considering the property
owner's compliance with the statement of benefits. The date of the
hearing may not be more than thirty (30) days after the date on
which the notice is mailed.
(b) On the date specified in the notice described in subsection
(a)(2), the district board shall conduct a hearing for the purpose of
further considering the property owner's compliance with the statement
of benefits. Based on the information presented at the hearing by the
property owner and other interested parties, the district board shall
again determine whether the property owner has made reasonable
efforts to substantially comply with the statement of benefits and
whether any failure to substantially comply was caused by factors
beyond the control of the property owner. If the district board
determines that the property owner has not made reasonable efforts to
comply with the statement of benefits, the district board shall adopt a
resolution terminating the property owner's deduction under this
chapter. If the district board adopts such a resolution, the deduction
does not apply to the next installment of property taxes owed by the
property owner or to any subsequent installment of property taxes.
(c) If the district board adopts a resolution terminating a deduction
under subsection (b), the district board shall immediately mail a
certified copy of the resolution to:
(1) the property owner;
(2) the county auditor; and
(3) the county assessor.
The county auditor shall remove the deduction from the tax duplicate
and shall notify the county treasurer of the termination of the
deduction. If the district board's resolution is adopted after the county
treasurer has mailed the statement required by IC 6-1.1-22-8.1, the
county treasurer shall immediately mail the property owner a revised
statement that reflects the termination of the deduction.
(d) A property owner whose deduction is terminated by the district
board under this section may appeal the district board's decision by
filing a complaint in the office of the clerk of the circuit or superior
court together with a bond conditioned to pay the costs of the appeal if
the appeal is determined against the property owner. An appeal under
this subsection shall be promptly heard by the court without a jury and
determined not later than thirty (30) days after the time of the filing of
the appeal. The court shall hear evidence on the appeal and may
confirm the action of the district board or sustain the appeal. The
judgment of the court is final and conclusive unless an appeal is taken
as in other civil actions.
(e) If an appeal under subsection (d) is pending, the taxes resulting
from the termination of the deduction are not due until after the appeal
is finally adjudicated and the termination of the deduction is finally
determined.

Legislative History

As added by P.L.238-2017, SEC.18.