Sec. 10. A distressed political subdivision may petition the tax court for judicial review of a determination of the board under section 6.5 or 6.7 of this chapter. A school corporation may also petition the tax court for judicial review of a determination of the board under section 8.4 of this chapter. The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board of tax review. The petition must be filed in the tax court not more than forty-five (45) days after the board enters its final determination.
As added by P.L.146-2008, SEC.209. Amended by P.L.145-2012, SEC.13; P.L.257-2013, SEC.26; P.L.234-2013, SEC.6; P.L.2-2014, SEC.24.
Structure Indiana Code
Chapter 20.3. Distressed Political Subdivisions
6-1.1-20.3-1. "Distressed Unit Appeal Board"
6-1.1-20.3-2. "Distressed Political Subdivision"
6-1.1-20.3-3. "Political Subdivision"
6-1.1-20.3-4. Board Established; Members
6-1.1-20.3-5. Staff; Executive Director Duties; Rules; Funding; Contracts
6-1.1-20.3-6. Petitions to the Board; Petition by Treasurer of State
6-1.1-20.3-6.5. Designation of Distressed Political Subdivisions; Annual Review; Notice
6-1.1-20.3-7.1. Muncie Community School Corporation; Loan
6-1.1-20.3-8.3. Review of School Corporation Petition for a Loan
6-1.1-20.3-8.5. Powers and Duties of Emergency Manager
6-1.1-20.3-8.7. Restrictions on School Corporations Designated as Distressed
6-1.1-20.3-9. Record of Proceedings; Open Door Law
6-1.1-20.3-9.9. Petition to Board Appealing Decision by Emergency Manager
6-1.1-20.3-10. Petition for Judicial Review
6-1.1-20.3-11. Court Rules; Procedure
6-1.1-20.3-12. Burden of Proof; Findings of Fact; Grounds for Relief
6-1.1-20.3-13. Petition for Termination of Distressed Status; Conditions for Termination
6-1.1-20.3-15. Requests for Technical Assistance From the Board
6-1.1-20.3-16. Distressed School Corporations; Governing Body; Employee Reductions