2019 Indiana Code
Title 6. Taxation
Article 1.1. Property Taxes
Chapter 14. Review of Assessments by the Department of Local Government Finance
6-1.1-14-9. Notice of hearing to taxpayers
Sec. 9. (a) If a hearing is required under section 4 or section 8 of this chapter, the department of local government finance shall give notice to the taxpayers of each county for which the department is to consider an increase in the assessments. The notice shall state the time, place, and object of the public hearing on the assessments. The department of local government finance shall give the notice in the manner prescribed in subsection (c).
(b) If an equalization order is issued under section 5 of this chapter, the department of local government finance shall give notice of the order to the taxpayers of each county to which the order is directed. The department of local government finance shall give the notice in the manner provided in subsection (c). The notice required by this subsection is in lieu of the notices required by IC 6-1.1-3-20 or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the county; or
(2) one (1) newspaper of general circulation published in the county if two (2) newspapers of general circulation are not published in the county.
If there are no newspapers of general circulation published in the county, the notice shall be given by posting a statement of the time, place, and object of the hearing in the county courthouse at the usual place for posting public notices. The published or posted notice of a hearing shall be given at least ten (10) days before the time fixed for the hearing.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-6.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.135; P.L.146-2008, SEC.136.
