Sec. 10. (a) The Indiana board may file an affidavit with a circuit court, superior court, or probate court of this state if:
(1) the Indiana board has requested that a person give information or produce books or records; and
(2) the person has not complied with the request.
(b) An affidavit filed under subsection (a) must state that the person has not complied with the request of the Indiana board to give information or produce books or records.
(c) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ that directs the person to appear at the office of the Indiana board and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. Disobedience of the writ is punishable as a contempt of the court that issued the writ.
(d) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.
As added by P.L.198-2001, SEC.95. Amended by P.L.84-2016, SEC.33.
Structure Indiana Code
Article 1.5. Indiana Board of Tax Review
Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance
6-1.5-5-1. Review of Appeals; Notice of Final Determination; Procedures for Initiation of Appeal
6-1.5-5-2. Hearings; Resolution by Indiana Board; Notice; Auditor Duties
6-1.5-5-4. Additional Evidence; Additional Hearings; Determination Based on Stipulation; Findings
6-1.5-5-5. Notice by Indiana Board; County Auditor to Give Notice to Taxing Units
6-1.5-5-7. Judicial Review of Final Determinations
6-1.5-5-8. Applicability of Ic 6-1.1-15; Substitution of Department of Local Government Finance
6-1.5-5-10. Affidavits; Writs Directing Appearance or Production