Indiana Code — Title 6 (Taxation)
IC 6-1.1-39-4
Appellate procedure; grounds; burden of proof
Sec. 4.
# (a)
A person who filed a written remonstrance with the fiscal body under section
3 of this chapter and is aggrieved by the final action taken, may, within ten (10) days after that final action, file in the office of the clerk of the circuit or superior court of the county in which the action is taken a copy of the ordinance of the fiscal body and the person's remonstrance against that ordinance, together with the person's bond as provided by IC 34-13-5-7, if the appeal is determined against the person. The only ground of remonstrance that the court may hear is whether the proposed economic development district designation will be of public utility and benefit. The burden of proof is on the remonstrator.
# (b)
An appeal under this section shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The court shall decide the appeal based on the record and evidence before the fiscal body, not by trial de novo, and may confirm the final action of the fiscal body or sustain the remonstrances. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.
As added by P.L.19-1985, SEC.5. Amended by P.L.1-1998, SEC.77.
Amendment history
As added by P.L.19-1985, SEC.5. Amended by P.L.1-1998, SEC.77.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-37-15 · Penalties; waiver, negotiation, or settlement
- 6-1.1-37-16 · Authorization for a county to waive interest and penalties
- 6-1.1-39-0.3 · Legalization of certain loans, loan agreements, and…
- 6-1.1-39-0.5 · Allocation area limitation
- 6-1.1-39-1 · Application of chapter
- 6-1.1-39-1.1 · "Additional area"
- 6-1.1-39-1.2 · "Local public improvement"
- 6-1.1-39-1.5 · "Industrial development program"
- 6-1.1-39-1.6 · "Qualified industrial development project"
- 6-1.1-39-2 · Designation of unit area as district; adoption of…
- 6-1.1-39-2.5 · Review of proposed project; preliminary certification
- 6-1.1-39-3 · Notice of adoption of ordinance; hearing; requisites; final
- 6-1.1-39-4 · Appellate procedure; grounds; burden of proof
- 6-1.1-39-5 · Allocation and distribution of property taxes; assessed…
- 6-1.1-39-5.7 · Limitation on renewal or extension of existing…
- 6-1.1-39-6 · Enlargement of districts
- 6-1.1-39-7 · Allocation areas; declaration as part of district…
- 6-1.1-39-8 · Expiration of district designation
- 6-1.1-39-9 · Industrial development program obligations; ordinance;
- 6-1.1-39-10 · Authorization to enter into an agreement with a taxpayer…
- 6-1.1-40-1 · "Commission"
- 6-1.1-40-1.5 · "Affiliate"
- 6-1.1-40-2 · "District"
- 6-1.1-40-3 · Repealed
- 6-1.1-40-4 · "New manufacturing equipment"