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Indiana Code — Title 6 (Taxation)

IC 6-1.1-8-31

Appeal of final judgment; court procedure

Official textiga.in.govlast amended

Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court shall:

# (1)

try the case without a jury;

# (2)

give preference to the case to ensure a prompt trial;

# (3)

review the Indiana board's final determination;

# (4)

presume the findings of the Indiana board are correct; and

# (5)

order the department of local government finance to file certified copies of the department's records related to the assessment if the company asks the court to issue such an order.
[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.3; P.L.198-2001,
SEC.25.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.3; P.L.198-2001, SEC.25.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-8-21 · Copies of various reports; requests from department of…
  2. 6-1.1-8-22 · Assessment by department of local government finance;
  3. 6-1.1-8-23 · Repealed
  4. 6-1.1-8-24 · Township assessor or county assessor determination of
  5. 6-1.1-8-24.5 · Solar land base rates; determination and release
  6. 6-1.1-8-25 · Assessment of distributable property
  7. 6-1.1-8-25.5 · New fixed property assessments; notification
  8. 6-1.1-8-26 · Valuation of company property
  9. 6-1.1-8-27 · Certification of assessed value; notification of appeal;…
  10. 6-1.1-8-28 · Tentative assessment by the department; appeal opportunity
  11. 6-1.1-8-29 · Preliminary conference; notice of final assessment
  12. 6-1.1-8-30 · Appeal to Indiana board; appeal to tax court
  13. 6-1.1-8-31 · Appeal of final judgment; court procedure
  14. 6-1.1-8-32 · Setting aside final determination; grounds
  15. 6-1.1-8-33 · Appeal of township or county assessor's assessment of fixed
  16. 6-1.1-8-34 · Rate of tax; time of payment
  17. 6-1.1-8-35 · Indefinite-situs distributable property of railcar…
  18. 6-1.1-8-35.1 · Repealed
  19. 6-1.1-8-35.2 · Retention and use of certain funds under section 35 of…
  20. 6-1.1-8-36 · Payment of taxes regardless of pending appeal; injunction;
  21. 6-1.1-8-37 · Reassessment of distributable property; refunds or taxes…
  22. 6-1.1-8-38 · Lien; collection of delinquent taxes; penalties
  23. 6-1.1-8-39 · Omitted property; assessment
  24. 6-1.1-8-40 · Omitted property; rate of assessment; interest
  25. 6-1.1-8-41 · Valuation methods used in other states
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