This text of Indiana § 6-1.1-8.5-11 (Appeal of industrial facility assessment to the Indiana board; appeal
procedure; deadline for determination) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)The industrial company that owns or
uses the industrial facility assessed by the department of local
government finance under this chapter may appeal that assessment to
the Indiana board. Subject to subsections (b), (c), (d), and (e), the
county assessor of the county in which the industrial facility assessed
by the department of local government finance is located may appeal
that assessment to the Indiana board.
(b)The county assessor of a qualifying county may not expend
public money appealing an assessment under this section unless the
following requirements are met before a petition for review is
submitted to the Indiana board:
(1)The county assessor submits to the county fiscal body a
written estimate of the cost of the appeal.
(2)The county fiscal body adopts a resolution appr
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(a) The industrial company that owns or
uses the industrial facility assessed by the department of local
government finance under this chapter may appeal that assessment to
the Indiana board. Subject to subsections (b), (c), (d), and (e), the
county assessor of the county in which the industrial facility assessed
by the department of local government finance is located may appeal
that assessment to the Indiana board.
(b) The county assessor of a qualifying county may not expend
public money appealing an assessment under this section unless the
following requirements are met before a petition for review is
submitted to the Indiana board:
(1) The county assessor submits to the county fiscal body a
written estimate of the cost of the appeal.
(2) The county fiscal body adopts a resolution approving the
county assessor's proposed expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is in accordance
with an appropriation made by the county fiscal body in the
manner provided by law.
(c) Except as otherwise provided in subsections (d) and (e), an
appeal under this section shall be conducted in the same manner as an
appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment
made under this chapter that is not appealed under this section is a final
unappealable order of the department of local government finance.
(d) With respect to an appeal filed by a county assessor under this
section the following apply:
(1) In the petition for review to the Indiana board, the county
assessor shall state what the county assessor contends the
assessed value of the industrial facility should be and provide
substantial evidence in support of that contention. Failure to
comply with this requirement results in dismissal of the county
assessor's petition for review and no further appeal of the
assessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor files a
petition for review in compliance with subdivision (1), the
Indiana board shall hold a hearing at which the county assessor
must establish a reasonable likelihood of success on any
contentions made in the petition for review including, without
limitation, the contention required under subdivision (1)
regarding the assessed value of the real estate. The industrial
company whose industrial facility is the subject of the county
assessor's petition for review and the department of local
government finance has the right to appear at this hearing and to
present testimony, to cross-examine witnesses, and to present
evidence regarding the county assessor's contentions.
(3) Not later than thirty (30) days after the hearing held under
subdivision (2), the Indiana board shall issue a determination
whether the county assessor has established a reasonable
likelihood of success on the contentions in the petition for review.
If the Indiana board determines that the county assessor has not
established a reasonable likelihood of success on the contentions
in the petition for review, the county assessor's petition for review
shall be dismissed and no further appeal of the assessment by the
county assessor may be taken. If the Indiana board determines that
the county assessor has established a reasonable likelihood of
success on the contentions in the petition for review, the Indiana
board's determination does not create the presumption that the
county assessor's contentions are valid. A determination by the
Indiana board that the county assessor has established a
reasonable likelihood of success on the contentions in the petition
for review may be appealed to the Indiana tax court as an
interlocutory appeal. A party may petition for review by the
Indiana supreme court of the Indiana tax court's ruling regarding
an interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appeal under
IC 6-1.1-15-4 and the county assessor shall not be permitted to
conduct discovery under the Indiana board's administrative rules
until a determination has been issued under subdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has been
ruled on by the Indiana tax court; or
(B) the Indiana supreme court has either rejected a petition for
review concerning the Indiana tax court's ruling on the
interlocutory appeal or issued a decision regarding the Indiana
tax court's ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana board
shall issue an order within one (1) year after:
(1) the taxpayer filed its petition for review;
(2) the issuance of the Indiana board's determination under
subsection (d)(3) in the case of an appeal by the county assessor;
or
(3) the Indiana tax court or Indiana supreme court rules on a
taxpayer's interlocutory appeal under subsection (d)(3) in the case
of an appeal by the county assessor;
whichever is latest.