Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals of final determinations of the department of local government finance made under the following: (1) IC 6-1.1-8 . (2) IC 6-1.1-14-11 . (3) IC 6-1.1-16 . (4) IC 6-1.1-45-11 . (b) Each notice of final determination issued by the department of local government finance under a statute listed in subsection (a) must give the taxpayer notice of: (1) the opportunity for review under this section; and (2) the procedures the taxpayer must follow in order to obtain review under this section. (c) Except as provided in subsection (e), in order to obtain a review by the Indiana board under this section, the taxpayer must file a petition for review with the appropriate county assessor not later than forty-five (45) days after the notice of the department of local government finance's action is given to the taxpayer. (d) The county assessor shall transmit a petition for review under subsection (c) to the Indiana board not later than ten (10) days after the petition is filed. (e) In order to obtain a review by the Indiana board of an appeal of a final determination of the department of local government finance under IC 6-1.1-8-30 , the public utility company must follow the procedures in IC 6-1.1-8-30 .
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