2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 28. County Property Tax Assessment Board of Appeals
6-1.1-28-12. Annual report of notices for appeals; appeals resolved through preliminary informal meeting and written decisions
Note: This version of section amended by P.L.232-2017, SEC.36. See also following version of this section amended by P.L.255-2017, SEC.17.
Sec. 12. (a) This section applies beginning January 1, 2016.
(b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the notices for an appeal filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before April 1 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6.
(c) The report required by subsection (b) must include the following information:
(1) The total number of notices filed with the county PTABOA.
(2) The notices, either filed or pending during the year, that were resolved during the year by a preliminary informal meeting under IC 6-1.1-15-1.2.
(3) The notices, either filed or pending during the year, in which a hearing was conducted during the year by the county PTABOA under IC 6-1.1-15-1.2.
(4) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j).
(5) The number of notices pending with the county PTABOA on December 31 of the reporting year.
(6) The number of appeals resolved through a preliminary informal meeting under IC 6-1.1-15-1.2 that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
(7) The number of appeals resolved through a written decision issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j) that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
The report may not include any confidential information.
As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36.
IC 6-1.1-28-12 Annual report of notices for review; reviews resolved through preliminary informal meeting; written decisions
Note: This version of section amended by P.L.255-2017, SEC.17. See also preceding version of this section amended by P.L.232-2017, SEC.36.
Sec. 12. (a) This section applies beginning January 1, 2016.
(b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the notices for review filed with the county PTABOA under IC 6-1.1-15-1(c) and IC 6-1.1-15-1(d) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before April 1 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6.
(c) The report required by subsection (b) must include the following information:
(1) The total number of notices for review filed with the county PTABOA.
(2) The notices for review, either filed or pending during the year, that were resolved during the year by a preliminary informal meeting under IC 6-1.1-15-1(h)(2) and IC 6-1.1-15-1(j).
(3) The notices for review, either filed or pending during the year, in which a hearing was conducted during the year by the county PTABOA under IC 6-1.1-15-1(k).
(4) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1(n).
(5) The number of notices for review pending with the county PTABOA on December 31 of the reporting year.
(6) The number of reviews resolved through a preliminary informal meeting under IC 6-1.1-15-1(h)(2) and IC 6-1.1-15-1(j) that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
(7) The number of reviews resolved through a written decision issued during the year by the county PTABOA under IC 6-1.1-15-1(n) that were:
(A) resolved in favor of the taxpayer;
(B) resolved in favor of the assessor; or
(C) resolved in some other manner.
The report may not include any confidential information.
(d) A multiple county PTABOA shall submit a separate report under this section for each county participating in the multiple county PTABOA. A report filed under this subsection for a county participating in a multiple county PTABOA must provide information on the notices for review that originated within the county.
As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.255-2017, SEC.17.
