Indiana Code 6-1.1-45.5-6. Review and recommendation by fiscal body; notice; forwarding
(1) review the petition and all other materials submitted by the board under section 5 of this chapter; and
Terms Used In Indiana Code 6-1.1-45.5-6
- board: refers to the county property tax assessment board of appeals;
Indiana Code 6-1.1-45.5-1
- delinquent tax liability: means :
Indiana Code 6-1.1-45.5-1
- department: refers to the department of local government finance, unless the specific reference is to the department of environmental management; and
Indiana Code 6-1.1-45.5-1
- fiscal body: refers to the fiscal body of:
Indiana Code 6-1.1-45.5-1
(A) deny the petition;
(B) recommend that the department waive the delinquent tax liability, subject to section 8(g) of this chapter; or
(C) recommend that the department reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.
The fiscal body may recommend a reduction of the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board.
(b) The fiscal body shall:
(1) publish notice under IC 5-3-1 of its consideration of the petition under this section; and
(2) forward to the department written notice of its action under this section.
As added by P.L.208-2005, SEC.1.