Indiana Code — Title 6 (Taxation)
IC 6-1.1-12.7-6
Certified deduction schedule; review by county assessor;
appeal
Sec. 6. (a) To obtain the deduction under this chapter, an owner of qualified personal property must file a certified deduction schedule with the county assessor in which the qualified personal property is located. The department of local government finance shall prescribe the form of the schedule. A schedule must be filed for each year the deduction is being claimed.
(b) The schedule must be filed with:
# (1)
a timely personal property return under IC 6-1.1-3-7(a) or IC 6-1.1-3-7(b); or
# (2)
a timely amended personal property return under IC 6-1.1-3-7.5.
The county assessor shall forward to the county auditor a copy of each schedule filed.
(c) The schedule must contain at least the following information:
(1) The name of the owner of the qualified personal property.
(2) A description of the qualified personal property and the address of the real estate on which it is located.
# (3)
Documentation that the qualified personal property is located within a certified technology park.
# (4)
Documentation that the qualified personal property is primarily used to conduct high technology activity.
(d) The deduction applies to the qualified personal property claimed in a schedule.
However, the county assessor may:
(1) review the schedule; and
(2) before the assessment date that next succeeds the assessment date for which the deduction is claimed, deny or alter the amount of the deduction.
If the county assessor does not deny the deduction, the county auditor shall apply the deduction in the amount claimed in the schedule or in the amount as altered by the county assessor. A county assessor who denies a deduction under this subsection or alters the amount of the deduction shall notify the person that claimed the deduction and the county auditor of the assessor's determination.
(e) A person may appeal a determination by the county assessor to deny or alter the amount of the deduction by requesting in writing, not more than forty-five (45) days after the county assessor gives the person notice of the determination, a meeting with the county assessor. An appeal initiated under this subsection must be processed and determined in the same manner that an appeal is processed and determined under IC 6-1.1-15. However, the county assessor may not participate in any action the county property tax assessment board of appeals takes with respect to an appeal of a determination by the county assessor.
As added by P.L.113-2010, SEC.28. Amended by P.L.245-2015, SEC.10.
Amendment history
As added by P.L.113-2010, SEC.28. Amended by P.L.245-2015, SEC.10.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-12.6-3 · Statement to claim deduction and information required;…
- 6-1.1-12.6-4 · Limitation of deduction to three residences; procedure…
- 6-1.1-12.6-5 · Deduction inapplicable in allocation area
- 6-1.1-12.6-6 · Prohibition against application of the deduction and a
- 6-1.1-12.6-7 · Application of the deduction on change of ownership
- 6-1.1-12.6-8 · Affiliated group limited to three deductions
- 6-1.1-12.6-9 · Voidance of rules; model residence property tax deduction
- 6-1.1-12.7-1 · "Certified technology park"
- 6-1.1-12.7-2 · "High technology activity"
- 6-1.1-12.7-3 · "Qualified personal property"
- 6-1.1-12.7-4 · Ordinance authorizing deduction
- 6-1.1-12.7-5 · Review; Indiana economic development corporation
- 6-1.1-12.7-6 · Certified deduction schedule; review by county assessor;
- 6-1.1-12.8-0.5 · "Affiliated group"
- 6-1.1-12.8-1 · "Residence in inventory"
- 6-1.1-12.8-2 · "Residential builder"
- 6-1.1-12.8-3 · Deduction
- 6-1.1-12.8-4 · Required statement
- 6-1.1-12.8-5 · Allocation area; deduction disallowed
- 6-1.1-12.8-6 · Restriction on deductions under multiple statutes
- 6-1.1-12.8-7 · Change in ownership
- 6-1.1-12.8-8 · Voidance of rules; residence in inventory property tax
- 6-1.1-12.8-9 · Limit on number of residences in inventory
- 6-1.1-12.8-10 · Affiliated group limit
- 6-1.1-12.9-1 · Application of section; legalization of certain actions…