Sec. 6. A user, all or a part of whose real property is subject to no tax other than the special benefits tax imposed under this article, may file with the county assessor and the board a request for assessment of the user’s real property under this chapter. A request for a change in assessment must be filed before November 2 of the year preceding the assessment date for which the change in assessment is requested. Every request applies only to the following:

(1) Real property specified in the request and subject to no tax other than the special benefits tax imposed under this article.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code 14-33-22-6

  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • user: means a person or governmental entity that is the owner or occupant of real property, a part of which is connected to a sewerage system operated by a district. See Indiana Code 14-33-22-4
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) The past year specified in the request for which assessment is requested under this chapter and all future years until further notice.

[Pre-1995 Recodification Citation: 13-3-6-3.]

As added by P.L.1-1995, SEC.26. Amended by P.L.245-2015, SEC.25.