Indiana Code — Title 6 (Taxation)
IC 6-4.1-7-3
Appointment of reappraiser; powers; compensation
Sec. 3. When a reappraisal petition is filed under section 2 of this chapter, the probate court may appoint a competent person to reappraise the property interests transferred by the resident decedent under taxable transfers. An appraiser appointed by the court under this section has the same powers and duties, including the duty to give notice of the appraisal and the duty to make an appraisal report to the court, as the county inheritance tax appraiser had under this article as of January 1, 2016. The appointed appraiser is entitled to receive an
amount fixed by the court and approved by the department of revenue as compensation for the appointed appraiser's services. After the probate court certifies to the county treasurer the amount of compensation due the appointed appraiser, the county treasurer shall pay the appraiser from county funds not otherwise appropriated.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.21.
Amendment history
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.21.
Source: view the official text
Nearby sections (25 sections)
- 6-4.1-5-17 · Transfers by will; property not specifically bequeathed or
- 6-4.1-6-0.5 · Applicability
- 6-4.1-6-1 · Mortality standards and actuarial tables; valuation of…
- 6-4.1-6-2 · Property interests that may be divested
- 6-4.1-6-3 · Agreements with department for computing taxes
- 6-4.1-6-4 · Determinations of the manner in which property probably will
- 6-4.1-6-5 · Appraisal of limited, contingent, dependent, or determinable
- 6-4.1-6-6 · Contingent or defeasible future interests; appraisal
- 6-4.1-7-0.1 · Repealed
- 6-4.1-7-0.5 · Applicability
- 6-4.1-7-1 · Rehearing
- 6-4.1-7-2 · Reappraisal; petition; time of filing
- 6-4.1-7-3 · Appointment of reappraiser; powers; compensation
- 6-4.1-7-4 · Report or reappraisal; redetermination of taxes; filing of
- 6-4.1-7-5 · Non-resident decedent's property; appeal of department
- 6-4.1-7-6 · Probate court determination of tax due as provisional…
- 6-4.1-7-6.5 · Probate court review of an inheritance tax determination…
- 6-4.1-7-7 · Redetermination of inheritance tax; appeal
- 6-4.1-8-0.1 · Repealed
- 6-4.1-8-0.5 · Applicability
- 6-4.1-8-1 · Attachment and termination of lien; persons liable for
- 6-4.1-8-2 · Transfers prohibited until tax paid; limited transfers
- 6-4.1-8-3 · Sale of property to pay decedent's debts
- 6-4.1-8-4 · Personal property; consent to transfer
- 6-4.1-8-4.5 · Repealed