Indiana Code — Title 6 (Taxation)
IC 6-1.1-17-0.3
"Nonconforming"; application
Sec. 0.3. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any:
# (1)
filing;
# (2)
report;
# (3)
determination;
# (4)
calculation; or
# (5)
other action;
required under this chapter.
(b) This subsection applies to a review by a public agency or court of competent jurisdiction of an action of a person taken under this chapter. To the extent that a statute prescribes a requirement, standard, computation, or threshold by which an action may or may not be taken, a person may not be held to have satisfied the requirement, standard, computation, or threshold if the action is nonconforming with respect to the statute that governs the action.
(c) This subsection applies to any:
(1) filing;
(2) report;
(3) determination;
(4) calculation; or
(5) other action;
required under this chapter. Notwithstanding the principle of substantial compliance with statutory requirements, an action described in this subsection may not be deemed to have substantially complied with the applicable statutory requirement if the form or content of that action is less than, or different from, what is expressly described as being required in the statute.
As added by P.L.38-2021, SEC.23.
Amendment history
As added by P.L.38-2021, SEC.23.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-15-17 · Repealed
- 6-1.1-15-17.1 · Repealed
- 6-1.1-15-17.2 · Repealed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- 6-1.1-15-18 · Repealed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
- 6-1.1-17-5 · Time for meetings; objections; required information;
- 6-1.1-17-5.1 · Repealed