IC 6-1.1-14
    Chapter 14. Review of Assessments by the Department of LocalGovernment Finance

IC 6-1.1-14-1
Repealed
    (Repealed by P.L.37-1992, SEC.10.)

IC 6-1.1-14-2
Repealed
    (Repealed by P.L.219-2007, SEC.150.)

IC 6-1.1-14-3
Repealed
    (Repealed by P.L.219-2007, SEC.150.)

IC 6-1.1-14-4
Review county assessment; hearing
    Sec. 4. The department of local government finance shall reviewthe assessments of all tangible property made by the various countiesof this state. If the department of local government financedetermines that the assessment of a county appears to be improper,the department shall mail a certified notice to the auditor of thecounty informing the auditor of the department's determination toconsider the modification of that county's assessment. The noticeshall state whether the modification to be considered is related to realproperty, personal property, or both. The notice shall also state a day,at least ten (10) days after the day the notice is mailed, when ahearing on the assessment will be held. In addition to the notice tothe county auditor, the department of local government finance shallgive the notice, if any, required under section 9(a) of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.130.

IC 6-1.1-14-5
Equalizing assessed value; order
    Sec. 5. (a) After holding the hearings referred to in section 4 ofthis chapter, the department of local government finance shall, inorder to equalize assessed values in any county or in the state as awhole, issue an order increasing or decreasing assessed values of anytangible property if the department finds:
        (1) that the assessed values in any county are not uniform andequal as to townships, portions of the same township, or classesof property; or
        (2) that the assessed values in this state are not uniform andequal either as between counties or as to classes of property.
    (b) The department of local government finance may not issue anequalization order to increase or decrease assessed values under thissection more than twelve (12) months after the county estimates ofassessed valuation required under IC 6-1.1-17-1(a) are filed with the

department.
    (c) If the department of local government finance issues anequalization order under this section, the department shall state in theorder the percentage to be added to or deducted from the assessedvalue of the tangible property affected by the order.
    (d) In issuing an equalization order under this section, thedepartment of local government finance may not reduce or increasethe aggregate assessed values of any township beyond the amountsactually necessary for a just and proper equalization of assessmentswithin the entire state.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,SEC.3; P.L.24-1986, SEC.15; P.L.37-1992, SEC.3; P.L.6-1997,SEC.69; P.L.90-2002, SEC.131; P.L.154-2006, SEC.38.

IC 6-1.1-14-6
Equalization orders; copies
    Sec. 6. If the department of local government finance issues anequalization order under section 5 of this chapter, the departmentshall mail certified copies of the order to the auditor and the sheriffof each county affected by the order. The department of localgovernment finance shall mail the copies within five (5) days afterthe equalization order is adopted. Each county sheriff shallimmediately post a copy of the equalization order in the countycourthouse at the place customarily used for posting public notices.If the department of local government finance issues an equalizationorder under section 5 of this chapter, the department shall also givethe notice required under section 9(b) of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.132.

IC 6-1.1-14-7
Petitions for review of equalization order
    Sec. 7. The county assessor, a township assessor (if any), or ten(10) or more taxpayers who are affected by an equalization orderissued under section 5 of this chapter may file a petition for reviewof the order with the county auditor of the county to which theequalization order is issued. The petition must be filed within ten(10) days after notice of the order is given under section 9 of thischapter. The petition shall set forth, in the form and detail prescribedby the department of local government finance, the objections to theequalization order.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,SEC.9; P.L.6-1997, SEC.70; P.L.90-2002, SEC.133; P.L.146-2008,SEC.134.

IC 6-1.1-14-8
Review equalization order by department of local governmentfinance; hearing; determination; appeal
    Sec. 8. (a) If a petition for review of an equalization order is filedwith a county auditor under section 7 of this chapter, the county

auditor shall immediately mail a certified copy of the petition andany information relevant to the petition to the department of localgovernment finance. Within a reasonable period of time, thedepartment of local government finance shall fix a date for a hearingon the petition. The hearing shall be held in the county to which theequalization order has been directed. At least three (3) days beforethe date fixed for the hearing, the department of local governmentfinance shall give notice of the hearing by mail to the townshipassessor (if any) and the county assessor whose assessment isaffected by the order and to the first ten (10) taxpayers whose namesappear on the petition for review at the addresses listed by thosetaxpayers on the petition. In addition, the department of localgovernment finance shall give the notice, if any, required undersection 9(a) of this chapter.
    (b) After the hearing required by subsection (a), the departmentof local government finance may affirm, modify, or set aside itsequalization order. The department shall certify its action withrespect to the order to the county auditor. The county auditor shallimmediately make any changes in the assessed values required by theaction of the department of local government finance.
    (c) A person whose name appears on the petition for review maypetition for judicial review of the final determination of thedepartment of local government finance under subsection (b). Thepetition must be filed in the tax court not more than forty-five (45)days after the department certifies its action under subsection (b).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9;P.L.146-2008, SEC.135.

IC 6-1.1-14-9
Notice of hearing to taxpayers
    Sec. 9. (a) If a hearing is required under section 4 or section 8 ofthis chapter, the department of local government finance shall givenotice to the taxpayers of each county for which the department is toconsider an increase in the assessments. The notice shall state thetime, place, and object of the public hearing on the assessments. Thedepartment of local government finance shall give the notice in themanner prescribed in subsection (c).
    (b) If an equalization order is issued under section 5 of thischapter, the department of local government finance shall give noticeof the order to the taxpayers of each county to which the order isdirected. The department of local government finance shall give thenotice in the manner provided in subsection (c). The notice requiredby this subsection is in lieu of the notices required by IC 6-1.1-3-20or IC 6-1.1-4-22.
    (c) A notice required by this section shall be published once in:
        (1) two (2) newspapers of general circulation published in thecounty; or
        (2) one (1) newspaper of general circulation published in thecounty if two (2) newspapers of general circulation are not

published in the county.
If there are no newspapers of general circulation published in thecounty, the notice shall be given by posting a statement of the time,place, and object of the hearing in the county courthouse at the usualplace for posting public notices. The published or posted notice of ahearing shall be given at least ten (10) days before the time fixed forthe hearing.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.135; P.L.146-2008, SEC.136.

IC 6-1.1-14-10
Review or reassessment by department of local government financeat any time
    Sec. 10. The department of local government finance may at anytime review the assessment or reassessment of any tangible propertyand may reassess the property. Any change in an assessment issubject to the requirements and limitations prescribed in section 11of this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.136.

IC 6-1.1-14-11
Notice of hearing to taxpayers; notice of fund determination;appeal
    Sec. 11. The department of local government finance shall givenotice by mail to a taxpayer whose assessment is to be reviewedunder section 10 of this chapter. The notice shall state the time,place, and object of a hearing on the assessment. The time fixed forthe hearing must be at least ten (10) days after the day the notice ismailed. After the hearing, the department of local governmentfinance shall assess the property in question and mail a certifiednotice of its final determination to the appropriate county auditor. Inaddition, the department of local government finance shall notify thetaxpayer by mail of its final determination. An assessment orreassessment may not be made under this section unless notice of thefinal determination of the department of local government finance isgiven to the taxpayer within the same time period prescribed, inIC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustmentnotice. A taxpayer may initiate an appeal of the department's finaldetermination by filing a petition with the Indiana board not morethan forty-five (45) days after the department gives the taxpayernotice of the final determination.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.137; P.L.256-2003, SEC.10.