§ 6-1.5-5-10 — Affidavits; writs directing appearance or production

Indiana § 6-1.5-5-10

• Jurisdiction: Indiana
• Art. 1.5: INDIANA BOARD OF TAX REVIEW
• Ch. 5: Appeals of Final Determinations by the Department of

Text

(a) The Indiana board may file an affidavit
with a circuit court, superior court, or probate court of this state if:
(1) the Indiana board has requested that a person give information
or produce books or records; and
(2) the person has not complied with the request.
(b) An affidavit filed under subsection (a) must state that the person
has not complied with the request of the Indiana board to give
information or produce books or records.
(c) When an affidavit is filed under subsection (a), the circuit court,
superior court, or probate court shall issue a writ that directs the person
to appear at the office of the Indiana board and to give the requested
information or produce the requested books or records. The appropriate
county sheriff shall serve the writ. Disobedience of the writ is
punishable as a contempt of the court that issued the writ.
(d) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a writ
is not issued, all costs shall be charged to the county in which the
circuit court, superior court, or probate court proceedings are held, and
the board of commissioners of that county shall allow a claim for the
costs.

Legislative History

As added by P.L.198-2001, SEC.95. Amended by P.L.84-2016, SEC.33.