Indiana Code
Chapter 15. Procedures for Review and Appeal of Assessment and Correction of Errors
6-1.1-15-0.8. "Taxpayer"

Sec. 0.8. As used in this chapter, "taxpayer" means:
(1) an owner of the property at the time of the issuance of the assessment or tax bill;
(2) a person statutorily or contractually obligated to pay property taxes on the property; or
(3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.
As added by P.L.174-2022, SEC.30.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 1.1. Property Taxes

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

6-1.1-15-0.5. "County Board"

6-1.1-15-0.6. Property Tax Assessment Repeals for Assessment Dates in 2002, 2003, or 2004; Filing Petition; Requirements

6-1.1-15-0.7. Holder of a Tax Sale Certificate; No Interest in Property for Purposes of Obtaining a Review or Bringing an Appeal

6-1.1-15-0.8. "Taxpayer"

6-1.1-15-1. Repealed

6-1.1-15-1.1. Taxpayer's Appeal of an Assessment; Exceptions; Prohibited Claims; Deadlines

6-1.1-15-1.2. Preliminary Informal Meeting; Hearing by County Board; Notice; Continuance; Withdraw of Appeal; Appraisal Not Required; Penalty

6-1.1-15-1.5. Authorization to Enter Into Agreements to Waive Review of an Assessment in an Allocation Area During the Term of Bonds or Lease Obligations Payable From Allocated Property Taxes

6-1.1-15-2. Repealed

6-1.1-15-2.1. Repealed

6-1.1-15-2.5. Agreed Waiver of a Determination by the County Board; Direct Submission to the Indiana Board; Stipulation of Assessed Value as Determined by an Independent Appraisal

6-1.1-15-3. Review by Indiana Board; Initiation by Petition of Taxpayer or County Assessor; Petition Deadline and Form; Appraisal Not Required; Decision; Denial of Refund Claim

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

6-1.1-15-7. Repealed

6-1.1-15-8. Remand by Tax Court; Further Proceedings by Indiana Board; Referral; Petition for Order to Show Cause

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

6-1.1-15-10.5. Authorization to Establish a Property Tax Assessment Appeals Fund; Transfers to the Fund; Uses; Money Transferred to the Fund Is Disregarded in Determining a Taxing Unit's Property Tax Levy

6-1.1-15-10.7. Reimbursement of County Assessor for Defending Certain Appeals; Adoption of Ordinance

6-1.1-15-11. Repealed

6-1.1-15-12. Repealed

6-1.1-15-12.1. Correction of Certain Errors by County Auditor; Notification to Taxpayer; Challenge of County Auditor's Actions

6-1.1-15-12.5. Correction of Error on Township Assessor's Initiative

6-1.1-15-13. Repealed

6-1.1-15-14. Repealed

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. Repealed

6-1.1-15-17.1. Repealed

6-1.1-15-17.2. Repealed

6-1.1-15-17.3. Restrictions on Serving as a Tax Representative; Representation by a Relative or an Assessor-Appraiser; Power of Attorney Form

6-1.1-15-17.4. Certain Rule Void to Extent It Establishes Shelter Allowance for Residence

6-1.1-15-18. Repealed

6-1.1-15-19. Duty of a County Assessor to Send Quarterly Notices to the Fiscal Officers of a Taxing Unit Concerning Notices for Review Filed and Status of Taxpayer's Appeal

6-1.1-15-20. Assessment by an Assessing Official or County Board Presumed to Be True Tax Value; Five Percent Increase; Indiana Board