2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 15. Procedures for Review and Appeal of Assessment and Correction of Errors
6-1.1-15-1.1. Taxpayer's appeal of an assessment; deadlines
Sec. 1.1. (a) A taxpayer may appeal an assessment of a taxpayer's tangible property by filing a notice in writing with the township assessor, or the county assessor if the township is not served by a township assessor. Except as provided in subsection (e), an appeal under this section may raise any claim of an error related to the following:
(1) The assessed value of the property.
(2) The assessment was against the wrong person.
(3) The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.
(4) A clerical, mathematical, or typographical mistake.
(5) The description of the real property.
(6) The legality or constitutionality of a property tax or assessment.
A written notice under this section must be made on a form designated by the department of local government finance. A taxpayer must file a separate petition for each parcel.
(b) A taxpayer may appeal an error in the assessed value of the property under subsection (a)(1) any time after the official's action, but not later than the following:
(1) For assessments before January 1, 2019, the earlier of:
(A) forty-five (45) days after the date on which the notice of assessment is mailed by the county; or
(B) forty-five (45) days after the date on which the tax statement is mailed by the county treasurer, regardless of whether the assessing official changes the taxpayer's assessment.
(2) For assessments after December 31, 2018, the earlier of:
(A) June 15 of the assessment year, if the notice of assessment is mailed by the county before May 1 of the assessment year; or
(B) June 15 of the year in which the tax statement is mailed by the county treasurer, if the notice of assessment is mailed by the county on or after May 1 of the assessment year.
A taxpayer may appeal an error in the assessment under subsection (a)(2), (a)(3), (a)(4), (a)(5), or (a)(6) not later than three (3) years after the taxes were first due.
(c) Except as provided in subsection (d), an appeal under this section applies only to the tax year corresponding to the tax statement or other notice of action.
(d) An appeal under this section applies to a prior tax year if a county official took action regarding a prior tax year, and such action is reflected for the first time in the tax statement. A taxpayer who has timely filed a written notice of appeal under this section may be required to file a petition for each tax year, and each petition filed later must be considered timely.
(e) A taxpayer may not appeal under this section any claim of error related to the following:
(1) The denial of a deduction, exemption, abatement, or credit if the authority to approve or deny is not vested in the county board, county auditor, county assessor, or township assessor.
(2) The calculation of interest and penalties.
(3) A matter under subsection (a) if a separate appeal or review process is statutorily prescribed.
However, a claim may be raised under this section regarding the omission or application of a deduction approved by an authority other than the county board, county auditor, county assessor, or township assessor under subdivision (2).
(f) The filing of a written notice under this section constitutes a request by the taxpayer for a preliminary informal meeting with the township assessor, or the county assessor if the township is not served by a township assessor.
(g) A county or township official who receives a written notice under this section shall forward the notice to the county board.
As added by P.L.232-2017, SEC.10.
