Sec. 1. The powers granted to each county property tax assessment board of appeals under this chapter apply only to the tangible property assessments made with respect to the last preceding assessment date. Before a county property tax assessment board of appeals changes any valuation or adds any tangible property and the value of it to a return or the assessment rolls under this chapter, the board shall give prior notice by mail to the taxpayer. The notice must state a time when and place where the taxpayer may appear before the board. The time stated in the notice must be at least thirty (30) days after the date the notice is mailed.
[Pre-1975 Property Tax Recodification Citation: 6-1-28-1.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.60; P.L.146-2012, SEC.3.
Structure Indiana Code
Chapter 13. Review of Current Assessments by County Property Tax Assessment Board of Appeals
6-1.1-13-1. Powers of Board; Notice of Review
6-1.1-13-2. County Assessment Lists; Recommendations for Alterations
6-1.1-13-3. Additions of Undervalued or Omitted Property to List
6-1.1-13-4. Correction of Errors in Assessment List
6-1.1-13-5. Reduction or Increase of Assessed Value
6-1.1-13-6. Assessed Value Equalization Under a County Reassessment Plan
6-1.1-13-7. Equalization Hearings
6-1.1-13-8. Aggregate Township Adjustments; Limitations on Adjustments; Setting Aside
6-1.1-13-12. Limitation on Altering Assessed Valuation of Personal Property