Sec. 12.1. (a) A county auditor shall correct errors in conformity with a determination of an appeal by the county board, the board of tax review, the department of local government finance, or a court, or in conformity with a settlement or a stipulation.

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Terms Used In Indiana Code 6-1.1-15-12.1

  • 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.
  • county board: means the county property tax assessment board of appeals. See Indiana Code 6-1.1-15-0.5
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • taxpayer: means :

    Indiana Code 6-1.1-15-0.8

     (b) Upon discovery, a county auditor is authorized to correct errors discovered by the county auditor regarding the description of the property or the identity of the taxpayer.

     (c) Upon discovery, and subject to subsection (e), a county auditor may correct errors regarding a tax cap, credit, exemption, or deduction.

     (d) Upon discovery, a county auditor may correct errors regarding the computation of taxes, penalties, delinquent taxes carried forward, or an overpayment, if approved by the county treasurer.

     (e) If the tax cap, credit, exemption, or deduction is based on a determination by the department of local government finance, a county auditor may correct errors regarding the tax cap, credit, exemption, or deduction, if approved by the department of local government finance.

     (f) A county auditor shall notify the taxpayer of a correction of error under subsections (b), (c), and (d). If the correction of error results in a refund, the refund shall be applied under IC 6-1.1-26.

     (g) A taxpayer may challenge a county auditor’s action under subsection (b) or (c) under section 1.1 of this chapter. A taxpayer may challenge a county auditor’s action under subsection (d) as an overpayment under IC 6-1.1-26.

     (h) Except in accordance with subsection (a), an error corrected under this section may not be applied to tax years earlier than the immediate three (3) prior years.

As added by P.L.232-2017, SEC.18.

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