Bill Text: IN SB0051 | 2012 | Regular Session | Introduced
Bill Title: Property tax assessment board of appeals.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2012-01-04 - First reading: referred to Committee on Appropriations [SB0051 Detail]
Download: Indiana-2012-SB0051-Introduced.html
Introduced Version
SENATE BILL No. 51
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DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-15-3.
Synopsis: Property tax assessment board of appeals. Specifies that a
taxpayer or an assessing official may not obtain a review of an action
by a county property tax assessment board of appeals (board) if the
taxpayer or the assessing official: (1) was a party to a proceeding
before the board; and (2) failed to appear before the board, either in
person or by an authorized representative, at a hearing of the board
held after June 30, 2012, concerning that proceeding.
Effective: July 1, 2012.
Becker
January 4, 2012, read first time and referred to Committee on Appropriations.
Introduced
Second Regular Session 117th General Assembly (2012)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or
SENATE BILL No. 51
A BILL FOR AN ACT to amend the Indiana Code concerning
taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-15-3; (12)IN0051.1.1. -->
SECTION 1. IC 6-1.1-15-3, AS AMENDED BY P.L.1-2008,
SECTION 2, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JULY 1, 2012]: Sec. 3. (a) Except as provided in subsection (g), a
taxpayer may obtain a review by the Indiana board of a county board's
action with respect to the following:
(1) The assessment of that taxpayer's tangible property if the county board's action requires the giving of notice to the taxpayer.
(2) The exemption of that taxpayer's tangible property if the taxpayer receives a notice of an exemption determination by the county board under IC 6-1.1-11-7.
(b) The county assessor is the party to the review under this section to defend the determination of the county board. At the time the notice of that determination is given to the taxpayer, the taxpayer shall also be informed in writing of:
(1) the taxpayer's opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain review under this section.
(c) A county assessor who dissents from the determination of an assessment or an exemption by the county board may obtain a review of the assessment or the exemption by the Indiana board.
(d) In order to obtain a review by the Indiana board under this section, the party must, not later than forty-five (45) days after the date of the notice given to the party or parties of the determination of the county board:
(1) file a petition for review with the Indiana board; and
(2) mail a copy of the petition to the other party.
(e) The Indiana board shall prescribe the form of the petition for review of an assessment determination or an exemption by the county board. The Indiana board shall issue instructions for completion of the form. The form and the instructions must be clear, simple, and understandable to the average individual. A petition for review of such a determination must be made on the form prescribed by the Indiana board. The form must require the petitioner to specify the reasons why the petitioner believes that the assessment determination or the exemption determination by the county board is erroneous.
(f) If the action for which a taxpayer seeks review under this section is the assessment of tangible property, the taxpayer is not required to have an appraisal of the property in order to do the following:
(1) Initiate the review.
(2) Prosecute the review.
(g) A taxpayer or an assessing official may not obtain a review by the Indiana board of a county board's action if the taxpayer or the assessing official:
(1) was a party to a proceeding before the county board; and
(2) failed to appear before the county board, either in person or by an authorized representative, at a hearing of the county board held after June 30, 2012, concerning that proceeding.
However, a person is not barred from obtaining a review by the Indiana board if a default judgment may not be entered against the person under the Indiana Rules of Trial Procedure. Upon petition by the taxpayer or the assessing official to the county board, a county board may allow the taxpayer or assessing official to obtain a review by the Indiana board, notwithstanding this subsection, for any of the reasons for which a court may relieve a person from a default judgment under the Indiana Rules of Trial Procedure.
(1) The assessment of that taxpayer's tangible property if the county board's action requires the giving of notice to the taxpayer.
(2) The exemption of that taxpayer's tangible property if the taxpayer receives a notice of an exemption determination by the county board under IC 6-1.1-11-7.
(b) The county assessor is the party to the review under this section to defend the determination of the county board. At the time the notice of that determination is given to the taxpayer, the taxpayer shall also be informed in writing of:
(1) the taxpayer's opportunity for review under this section; and
(2) the procedures the taxpayer must follow in order to obtain review under this section.
(c) A county assessor who dissents from the determination of an assessment or an exemption by the county board may obtain a review of the assessment or the exemption by the Indiana board.
(d) In order to obtain a review by the Indiana board under this section, the party must, not later than forty-five (45) days after the date of the notice given to the party or parties of the determination of the county board:
(1) file a petition for review with the Indiana board; and
(2) mail a copy of the petition to the other party.
(e) The Indiana board shall prescribe the form of the petition for review of an assessment determination or an exemption by the county board. The Indiana board shall issue instructions for completion of the form. The form and the instructions must be clear, simple, and understandable to the average individual. A petition for review of such a determination must be made on the form prescribed by the Indiana board. The form must require the petitioner to specify the reasons why the petitioner believes that the assessment determination or the exemption determination by the county board is erroneous.
(f) If the action for which a taxpayer seeks review under this section is the assessment of tangible property, the taxpayer is not required to have an appraisal of the property in order to do the following:
(1) Initiate the review.
(2) Prosecute the review.
(g) A taxpayer or an assessing official may not obtain a review by the Indiana board of a county board's action if the taxpayer or the assessing official:
(1) was a party to a proceeding before the county board; and
(2) failed to appear before the county board, either in person or by an authorized representative, at a hearing of the county board held after June 30, 2012, concerning that proceeding.
However, a person is not barred from obtaining a review by the Indiana board if a default judgment may not be entered against the person under the Indiana Rules of Trial Procedure. Upon petition by the taxpayer or the assessing official to the county board, a county board may allow the taxpayer or assessing official to obtain a review by the Indiana board, notwithstanding this subsection, for any of the reasons for which a court may relieve a person from a default judgment under the Indiana Rules of Trial Procedure.
