Indiana Code — Title 6 (Taxation)
IC 6-1.1-18.5-0.5
"Nonconforming"; application
Sec. 0.5. (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.32.
Amendment history
As added by P.L.38-2021, SEC.32.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-18-25 · Expired
- 6-1.1-18-26 · Expired
- 6-1.1-18-27 · Expired
- 6-1.1-18-28 · Township's petition for an increase to its maximum ad…
- 6-1.1-18-29 · Fire protection district's petition for an increase to its
- 6-1.1-18-29.5 · Fire protection territory's petition for an increase to…
- 6-1.1-18-30 · Expired
- 6-1.1-18-31 · Expired
- 6-1.1-18-32 · Expired
- 6-1.1-18-33 · Expired
- 6-1.1-18-34 · Dearborn County; school corporations; maximum levies
- 6-1.1-18-34.5 · Maximum property tax levy in Knox Township in Jay County
- 6-1.1-18.5-0.5 · "Nonconforming"; application
- 6-1.1-18.5-1 · Definitions
- 6-1.1-18.5-2 · Assessed value growth quotient
- 6-1.1-18.5-3 · Maximum ad valorem property tax levy; formula
- 6-1.1-18.5-4 · Repealed
- 6-1.1-18.5-4.5 · Levy adjustment for transfer of duties between…
- 6-1.1-18.5-5 · Repealed
- 6-1.1-18.5-6 · Taxable property; assessed value
- 6-1.1-18.5-7 · Civil taxing units not subject to levy limits;…
- 6-1.1-18.5-8 · Civil taxing unit bond and lease taxes not subject to…
- 6-1.1-18.5-8.1 · Repealed
- 6-1.1-18.5-9 · Exemption from levy limits; major bridge fund
- 6-1.1-18.5-9.5 · Application of property tax levy limits to certain…