Sec. 0.6. (a) This section applies only to the appeal of an assessment of real property.
(b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal), in order to appeal an assessment of real property and have a change in the assessment effective for the assessment date in 2002, 2003, or 2004, the taxpayer must, in the manner provided by section 1 of this chapter, as amended by P.L.1-2004 (before its repeal), file a written request for a preliminary conference with the township assessor not later than forty-five (45) days after:
(1) a notice of a change of assessment for the assessment date is given to the taxpayer; or
(2) the taxpayer receives a tax statement for the property taxes that are based on the assessment for the assessment date;
whichever occurs first.
(c) An appeal of a taxpayer under subsection (b) must comply with all other requirements applicable to an appeal under this chapter, except that the provisions of section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal) that prohibited appeals of:
(1) an assessment for an assessment date in 2002 that is filed after May 10, 2002, apply to property taxes imposed for that assessment date;
(2) an assessment for an assessment date in 2003 that is filed after May 10, 2003, apply to property taxes imposed for that assessment date; or
(3) an assessment for an assessment date in 2004 that is filed after May 10, 2004, apply to property taxes imposed for that assessment date.
As added by P.L.220-2011, SEC.124. Amended by P.L.232-2017, SEC.8.
Structure Indiana Code
Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors
6-1.1-15-0.3. Transfer of Certain Petitions for Review to Indiana Board of Tax Review; Governing Law
6-1.1-15-1.1. Taxpayer's Appeal of an Assessment; Exceptions; Prohibited Claims; Deadlines
6-1.1-15-4. Indiana Board Appeal Procedures; Determination
6-1.1-15-5. Rehearing; Judicial Review; Procedure
6-1.1-15-6. Record for Judicial Review
6-1.1-15-9. Appeal of Determination After Further Proceedings
6-1.1-15-10. Pending Review; Effect on Tax Payment; Posting of Bond; Separate Assessed Value Record
6-1.1-15-10.7. Reimbursement of County Assessor for Defending Certain Appeals; Adoption of Ordinance
6-1.1-15-12.5. Correction of Error on Township Assessor's Initiative
6-1.1-15-15. Class Action Suits
6-1.1-15-16. Evidence to Be Considered by County Board and Indiana Board of Tax Review
6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence