Indiana Code — Title 6 (Taxation)
IC 6-1.1-4-5.5
Petition for reassessment under county reassessment plan
Sec. 5.5.
# (a)
A petition for the reassessment of a real property group designated under a county's reassessment plan prepared under section 4.2 of this chapter may be filed with the department of local government finance not later than forty-five (45) days after notice of assessment. A petition for reassessment of real property applies only to the most recent real property assessment date.
# (b)
The petition for reassessment must be signed by the lesser of one hundred (100) owners of parcels in the group or five percent (5%) of owners of parcels in the group. The signatures on the petition must be verified by the oath of one (1) or more of the signers. A certificate of the county auditor stating that the signers constitute the required number of owners of taxable real property in the group of parcels must accompany the petition.
# (c)
Upon receipt of a petition under subsection (a), the department of local government finance may order a reassessment under section 9 of this chapter or conduct a reassessment under section 31.5 of this chapter.
As added by P.L.112-2012, SEC.5.
Amendment history
As added by P.L.112-2012, SEC.5.
Source: view the official text
Nearby sections (25 sections)
- 6-1.1-4-2 · Assessment of property held by fiduciary
- 6-1.1-4-3 · Heirs or devisees; assessment
- 6-1.1-4-4 · Expired
- 6-1.1-4-4.2 · County reassessment plan; approval by department of local
- 6-1.1-4-4.3 · Repealed
- 6-1.1-4-4.4 · Repealed
- 6-1.1-4-4.5 · Annual adjustment of assessed value of real property;…
- 6-1.1-4-4.6 · Department of local government finance setting of annual
- 6-1.1-4-4.7 · Training of assessors and county auditors in sales…
- 6-1.1-4-4.8 · Reassessment of covered projects
- 6-1.1-4-4.9 · Required documentation of changes by assessor; reason that
- 6-1.1-4-5 · Repealed
- 6-1.1-4-5.5 · Petition for reassessment under county reassessment plan
- 6-1.1-4-6 · Reassessment order
- 6-1.1-4-7 · Repealed
- 6-1.1-4-8 · Repealed
- 6-1.1-4-9 · Reassessment resolution of department of local government
- 6-1.1-4-10 · Notice of reassessments; publication
- 6-1.1-4-11 · Destroyed property; order of reassessment by county…
- 6-1.1-4-11.5 · Reassessment of parcels affected by flooding; petition;
- 6-1.1-4-12 · Circumstances under which undeveloped land may be
- 6-1.1-4-12.4 · "Oil or gas interest"; assessment
- 6-1.1-4-12.5 · Repealed
- 6-1.1-4-12.6 · Assessed value of oil or gas interests; schedule; penalty
- 6-1.1-4-13 · Agricultural land; assessment; soil productivity factors