IC 6-1.1-13
    Chapter 13. Review of Current Assessments by County PropertyTax Assessment Board of Appeals

IC 6-1.1-13-1
Powers of board; notice of review
    Sec. 1. The powers granted to each county property taxassessment board of appeals under this chapter apply only to thetangible property assessments made with respect to the last precedingassessment date. Before a county property tax assessment board ofappeals changes any valuation or adds any tangible property and thevalue of it to a return or the assessment rolls under this chapter, theboard shall give prior notice by mail to the taxpayer. The notice muststate a time when and place where the taxpayer may appear beforethe board. The time stated in the notice must be at least ten (10) daysafter the date the notice is mailed.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.60.

IC 6-1.1-13-2
County assessment lists; recommendations for alterations
    Sec. 2. When the county property tax assessment board of appealsconvenes, the county auditor shall submit to the board the assessmentlist of the county for the current year as returned by the townshipassessors (if any) and as amended and returned by the countyassessor. The county assessor shall make recommendations to theboard for corrections and changes in the returns and assessments.The board shall consider and act upon all the recommendations.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,P.L.64, SEC.3; P.L.12-1992, SEC.18; P.L.84-1995, SEC.4;P.L.6-1997, SEC.61; P.L.146-2008, SEC.133.

IC 6-1.1-13-3
Additions of undervalued or omitted property to list
    Sec. 3. A county property tax assessment board of appeals shall,on its own motion or on sufficient cause shown by any person, addto the assessment lists the names of persons, the correct assessedvalue of undervalued or omitted personal property, and thedescription and correct assessed value of real property undervaluedon or omitted from the lists.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.62.

IC 6-1.1-13-4
Correction of errors in assessment list
    Sec. 4. A county property tax assessment board of appeals shallcorrect any errors in the names of persons, in the description oftangible property, and in the assessed valuation of tangible propertyappearing on the assessment lists. In addition, the board shall dowhatever else may be necessary to make the assessment lists and

returns comply with the provisions of this article and the rules andregulations of the department of local government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.63; P.L.90-2002, SEC.126.

IC 6-1.1-13-5
Reduction or increase of assessed value
    Sec. 5. A county assessor shall reduce or increase the assessedvalue of any tangible property in order to attain a just and equal basisof assessment between the taxpayers of the county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.64.

IC 6-1.1-13-6
Equalization among townships
    Sec. 6. A county assessor shall inquire into the assessment of theclasses of tangible property in the various townships of the countyafter March 1 in the year in which the general reassessment becomeseffective. The county assessor shall make any changes, whetherincreases or decreases, in the assessed values which are necessary inorder to equalize these values in and between the various townshipsof the county. In addition, the county assessor shall determine thepercent to be added to or deducted from the assessed values in orderto make a just, equitable, and uniform equalization of assessments inand between the townships of the county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.65; P.L.256-2003, SEC.8.

IC 6-1.1-13-7
Uniform equalization of assessment between townships; hearings
    Sec. 7. If a county assessor proposes to change assessments undersection 6 of this chapter, the property tax assessment board ofappeals shall hold a hearing on the proposed changes before July 15in the year in which a general assessment is to commence. It issufficient notice of the hearing and of any changes in assessmentsordered by the board subsequent to the hearing if the board givesnotice by publication once either in:
        (1) two (2) newspapers which represent different politicalparties and which are published in the county; or
        (2) one (1) newspaper only, if two (2) newspapers whichrepresent different political parties are not published in thecounty.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.66.

IC 6-1.1-13-8
Aggregate township adjustments; limitations on adjustments;setting aside
    Sec. 8. A county assessor may not reduce the aggregateassessment of all the townships of the county below a just, equitable,

and uniform assessment. A county assessor may not increase theaggregate assessment beyond the amount actually necessary for aproper and just equalization of assessments. If the county assessorfinds that the aggregate assessment of a township is too high or toolow or that it is generally so unequal as to render it impracticable toequalize the aggregate assessment, the county assessor may set asidethe assessment of the township and order or conduct a newassessment. To order or conduct a new assessment, the countyassessor must give notice and hold a hearing in the same manner asrequired under section 7 of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.67.

IC 6-1.1-13-9
Repealed
    (Repealed by P.L.69-1983, SEC.12.)

IC 6-1.1-13-10
Repealed
    (Repealed by P.L.69-1983, SEC.12.)

IC 6-1.1-13-11
Repealed
    (Repealed by P.L.69-1983, SEC.12.)

IC 6-1.1-13-12
Limitation on altering assessed valuation of personal property
    Sec. 12. If a taxpayer's personal property return for a yearsubstantially complies with the provisions of this article and theregulations of the department of local government finance, thecounty property tax assessment board of appeals may change theassessed value claimed by the taxpayer on the return only within thetime period prescribed in IC 6-1.1-16-1.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.68; P.L.90-2002, SEC.127.