Indiana Code — Title 6 (Taxation)
IC 6-1.1-15-0.6
Property tax assessment repeals for assessment dates in 2002,
2003, or 2004; filing petition; requirements
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.
Amendment history
As added by P.L.220-2011, SEC.124. Amended by P.L.232-2017, SEC.8.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-14-3 · Repealed
- 6-1.1-14-4 · Review county assessment; hearing
- 6-1.1-14-5 · Equalizing assessed value; order
- 6-1.1-14-6 · Equalization orders; copies
- 6-1.1-14-7 · Petitions for review of equalization order
- 6-1.1-14-8 · Review equalization order by department of local government
- 6-1.1-14-9 · Notice of hearing to taxpayers
- 6-1.1-14-10 · Review or reassessment by department of local government
- 6-1.1-14-11 · Notice of hearing to taxpayers; notice of final…
- 6-1.1-14-12 · Assessment studies in certain townships; review by…
- 6-1.1-15-0.3 · Transfer of certain petitions for review to Indiana…
- 6-1.1-15-0.5 · "County board"
- 6-1.1-15-0.6 · Property tax assessment repeals for assessment dates in…
- 6-1.1-15-0.7 · Holder of a tax sale certificate; no interest in…
- 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;…
- 6-1.1-15-1.2 · Preliminary informal meeting; hearing by county board;
- 6-1.1-15-1.5 · Authorization to enter into agreements to waive review…
- 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;…
- 6-1.1-15-3 · Review by Indiana board; initiation by petition of…
- 6-1.1-15-4 · Indiana board appeal procedures; determination
- 6-1.1-15-5 · Rehearing; judicial review; procedure