§ 6-1.1-15-0.3 Transfer of certain petitions for review to Indiana board of tax review; governing law
§ 6-1.1-15-0.5 “County board”
§ 6-1.1-15-0.6 Property tax assessment repeals for assessment dates in 2002, 2003, or 2004; filing petition; requirements
§ 6-1.1-15-0.7 Holder of a tax sale certificate; no interest in property for purposes of obtaining a review or bringing an appeal
§ 6-1.1-15-0.8 “Taxpayer”
§ 6-1.1-15-1.1 Taxpayer’s appeal of an assessment; exceptions; prohibited claims; deadlines
§ 6-1.1-15-1.2 Preliminary informal meeting; hearing by county board; notice; continuance; withdraw of appeal; taxpayer appraisal; penalty
§ 6-1.1-15-1.5 Authorization to enter into agreements to waive review of an assessment in an allocation area during the term of bonds or lease obligations payable from allocated property taxes
§ 6-1.1-15-2.5 Agreed waiver of a determination by the county board; direct submission to the Indiana board; stipulation of assessed value as determined by an independent appraisal
§ 6-1.1-15-3 Review by Indiana board; initiation by petition of taxpayer or county assessor; petition deadline and form; appraisal not required; decision; denial of refund claim
§ 6-1.1-15-4 Indiana board appeal procedures; determination
§ 6-1.1-15-5 Rehearing; judicial review; procedure
§ 6-1.1-15-6 Record for judicial review
§ 6-1.1-15-8 Remand by tax court; further proceedings by Indiana board; referral; petition for order to show cause
§ 6-1.1-15-9 Appeal of determination after further proceedings
§ 6-1.1-15-10 Pending review; effect on tax payment; posting of bond; separate assessed value record
§ 6-1.1-15-10.5 Authorization to establish a property tax assessment appeals fund; transfers to the fund; uses; money transferred to the fund is disregarded in determining a taxing unit’s property tax levy
§ 6-1.1-15-10.7 Reimbursement of county assessor for defending certain appeals; adoption of ordinance
§ 6-1.1-15-12.1 Correction of certain errors by county auditor; notification to taxpayer; challenge of county auditor’s actions
§ 6-1.1-15-12.5 Correction of error on township assessor’s initiative
§ 6-1.1-15-15 Class action suits
§ 6-1.1-15-16 Evidence to be considered by county board and Indiana board of tax review
§ 6-1.1-15-17.3 Restrictions on serving as a tax representative; representation by a relative or an assessor-appraiser; power of attorney form
§ 6-1.1-15-17.4 Certain rule void to extent it establishes shelter allowance for residence
§ 6-1.1-15-19 Duty of a county assessor to send quarterly notices to the fiscal officers of a taxing unit concerning notices for review filed and status of taxpayer’s appeal
§ 6-1.1-15-20 Assessment by an assessing official or county board presumed to be true tax value; five percent increase; Indiana board
lawyer at desk

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

Terms Used In Indiana Code > Title 6 > Article 1.1 > Chapter 15 - Procedures for Review and Appeal of Assessment and Correction of Errors

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • 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.
  • Appraisal: A determination of property value.
  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Clerk: means the clerk of the court or a person authorized to perform the clerk's duties. See Indiana Code 1-1-4-5
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Personal property: All property that is not real property.
  • Personal property: includes goods, chattels, evidences of debt, and things in action. See Indiana Code 1-1-4-5
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • 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.
  • Statute: A law passed by a legislature.
  • taxpayer: means :

    Indiana Code 6-1.1-15-0.8

  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5