Indiana Code — Title 6 (Taxation)
IC 6-1.1-15-0.8
"Taxpayer"
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.174-2022, SEC.30.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-1.1-15-1 · Repealed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- 6-1.1-15-2 · Repealed
- 6-1.1-15-2.1 · Repealed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
- 6-1.1-15-6 · Record for judicial review
- 6-1.1-15-7 · Repealed