Note: This version of section amended by P.L.232-2017, SEC.36, effective until 1-1-2020. See also following version of this section amended by P.L.255-2017, SEC.17, effective until 1-1-2020, and following version of this section amended by P.L.121-2019, SEC.15, effective 1-1-2020.
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.
Note: This version of section amended by P.L.255-2017, SEC.17, effective until 1-1-2020. See also preceding version of this section amended by P.L.232-2017, SEC.36, effective until 1-1-2020, and following version of this section amended by P.L.121-2019, SEC.15, effective 1-1-2020.
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.
Note: This version of section amended by P.L.121-2019, SEC.15, effective 1-1-2020. See also preceding version of this section amended by P.L.232-2017, SEC.36, effective until 1-1-2020, and preceding version of this section amended by P.L.255-2017, SEC.17, effective until 1-1-2020.
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.
(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 that originated within the county.
As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36; P.L.255-2017, SEC.17; P.L.121-2019, SEC.15.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.