Indiana Code — Title 6 (Taxation)
IC 6-1.1-16-3
Special session of board of appeals; expenses
Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an assessment within the time period prescribed in section 1(a)(2) of this chapter because the board is no longer in session, the board shall file with the department of local government finance a written petition requesting permission to conduct a special session for the purpose of reviewing the assessment within the required time period. If the department of local government finance approves the petition, it shall specify:
# (1)
the number of session days granted to the county property tax assessment board of appeals; and
# (2)
the termination date of the special session.
(b) The county auditor shall pay the expenses and per diem allowances resulting from the special session. The county auditor shall draw warrants for these items on county funds not otherwise appropriated, without further appropriations being required for the disbursements.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-12.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.16; P.L.6-1997,
SEC.80; P.L.90-2002, SEC.146.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.16; P.L.6-1997, SEC.80; P.L.90-2002, SEC.146.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-15-15 · Class action suits
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- 6-1.1-15-17 · Repealed
- 6-1.1-15-17.1 · Repealed
- 6-1.1-15-17.2 · Repealed
- 6-1.1-15-17.3 · Restrictions on serving as a tax representative;…
- 6-1.1-15-17.4 · Certain rule void to extent it establishes shelter…
- 6-1.1-15-18 · Repealed
- 6-1.1-15-19 · Duty of a county assessor to send quarterly notices to…
- 6-1.1-15-20 · Assessment by an assessing official or county board…
- 6-1.1-16-1 · Notice; time requirements; appeal of preliminary
- 6-1.1-16-2 · Reassessment of tangible property
- 6-1.1-16-3 · Special session of board of appeals; expenses
- 6-1.1-16-4 · Application of chapter; conflicting provisions
- 6-1.1-17-0.3 · "Nonconforming"; application
- 6-1.1-17-0.5 · Exclusion by county auditor of certain assessed value on…
- 6-1.1-17-0.7 · Estimates of debt service; property tax rates and…
- 6-1.1-17-1 · County auditor certified statement; amendment of statement;
- 6-1.1-17-2 · Budget estimates
- 6-1.1-17-3 · Formulation of local budgets, tax rates, and levies; public
- 6-1.1-17-3.1 · School corporation operating referendum tax levy; maximum
- 6-1.1-17-3.5 · Repealed
- 6-1.1-17-3.6 · County fiscal body review of levy limits and tax…
- 6-1.1-17-3.7 · Repealed
- 6-1.1-17-4 · Repealed