Indiana Code 6-1.1-14-11. Notice of hearing to taxpayers; notice of final determination; appeal
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Terms Used In Indiana Code 6-1.1-14-11
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 11. The department of local government finance shall give notice by mail to a taxpayer whose assessment is to be reviewed under section 10 of this chapter. The notice shall state the time, place, and object of a hearing on the assessment. The time fixed for the hearing must be at least ten (10) days after the day the notice is mailed. After the hearing, the department of local government finance shall assess the property in question and mail a certified notice of its final determination to the appropriate county auditor. In addition, the department of local government finance shall notify the taxpayer by mail of its final determination. An assessment or reassessment may not be made under this section unless notice of the final determination of the department of local government finance is given to the taxpayer within the same time period prescribed, in IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment notice. A taxpayer may initiate an appeal of the department’s final determination by filing a petition with the Indiana board not more than forty-five (45) days after the department gives the taxpayer notice of the final determination.
[Pre-1975 Property Tax Recodification Citation: 6-1-29-9.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.137; P.L.256-2003, SEC.10.