2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 4. Procedures for Real Property Assessment
6-1.1-4-5. Petition for reassessment
Sec. 5. (a) A petition for the reassessment of a real property that is subject to reassessment under section 4 of this chapter and situated within a township may be filed with the department of local government finance on or before:
(1) March 31st of any year beginning before January 1, 2016, which is not a general election year and in which no general reassessment of real property is made; or
(2) January 31 of any year beginning after December 31, 2015, that is not a general election year and in which no general reassessment of real property is made.
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 not less than the following percentage of all the owners of taxable real property who reside in the township:
(1) fifteen percent (15%) for a township which does not contain an incorporated city or town;
(2) five percent (5%) for a township containing all or part of an incorporated city or town which has a population of five thousand (5,000) or less;
(3) four percent (4%) for a township containing all or part of an incorporated city which has a population of more than five thousand (5,000) but not exceeding ten thousand (10,000);
(4) three percent (3%) for a township containing all or part of an incorporated city which has a population of more than ten thousand (10,000) but not exceeding fifty thousand (50,000);
(5) two percent (2%) for a township containing all or part of an incorporated city which has a population of more than fifty thousand (50,000) but not exceeding one hundred fifty thousand (150,000); or
(6) one percent (1%) for a township containing all or part of an incorporated city which has a population of more than one hundred fifty thousand (150,000).
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 resident owners of taxable real property of the township 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.
[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.20; P.L.90-2002, SEC.31; P.L.113-2010, SEC.15; P.L.112-2012, SEC.4; P.L.111-2014, SEC.10.
