IC 6-1.1-15
    Chapter 15. Procedures for Review and Appeal of Assessment andCorrection of Errors

IC 6-1.1-15-0.5
"County board"
    Sec. 0.5. As used in this chapter, "county board" means the countyproperty tax assessment board of appeals.
As added by P.L.219-2007, SEC.37.

IC 6-1.1-15-1
Review of certain actions by the county property tax assessmentboard of appeals; procedures; burden of proof
    Sec. 1. (a) A taxpayer may obtain a review by the county board ofa county or township official's action with respect to either or bothof the following:
        (1) The assessment of the taxpayer's tangible property.
        (2) A deduction for which a review under this section isauthorized by any of the following:
            (A) IC 6-1.1-12-25.5.
            (B) IC 6-1.1-12-28.5.
            (C) IC 6-1.1-12-35.5.
            (D) IC 6-1.1-12.1-5.
            (E) IC 6-1.1-12.1-5.3.
            (F) IC 6-1.1-12.1-5.4.
    (b) At the time that notice of an action referred to in subsection(a) is given to the taxpayer, the taxpayer shall also be informed inwriting of:
        (1) the opportunity for a review under this section, including apreliminary informal meeting under subsection (h)(2) with thecounty or township official referred to in this subsection; and
        (2) the procedures the taxpayer must follow in order to obtaina review under this section.
    (c) In order to obtain a review of an assessment or deductioneffective for the assessment date to which the notice referred to insubsection (b) applies, the taxpayer must file a notice in writing withthe county or township official referred to in subsection (a) not laterthan forty-five (45) days after the date of the notice referred to insubsection (b).
    (d) A taxpayer may obtain a review by the county board of theassessment of the taxpayer's tangible property effective for anassessment date for which a notice of assessment is not given asdescribed in subsection (b). To obtain the review, the taxpayer mustfile a notice in writing with the township assessor, or the countyassessor if the township is not served by a township assessor. Theright of a taxpayer to obtain a review under this subsection for anassessment date for which a notice of assessment is not given doesnot relieve an assessing official of the duty to provide the taxpayerwith the notice of assessment as otherwise required by this article.The notice to obtain a review must be filed not later than the later of:        (1) May 10 of the year; or
        (2) forty-five (45) days after the date of the tax statementmailed by the county treasurer, regardless of whether theassessing official changes the taxpayer's assessment.
    (e) A change in an assessment made as a result of a notice forreview filed by a taxpayer under subsection (d) after the timeprescribed in subsection (d) becomes effective for the nextassessment date. A change in an assessment made as a result of anotice for review filed by a taxpayer under subsection (c) or (d)remains in effect from the assessment date for which the change ismade until the next assessment date for which the assessment ischanged under this article.
    (f) The written notice filed by a taxpayer under subsection (c) or(d) must include the following information:
        (1) The name of the taxpayer.
        (2) The address and parcel or key number of the property.
        (3) The address and telephone number of the taxpayer.
    (g) The filing of a notice under subsection (c) or (d):
        (1) initiates a review under this section; and
        (2) constitutes a request by the taxpayer for a preliminaryinformal meeting with the official referred to in subsection (a).
    (h) A county or township official who receives a notice for reviewfiled by a taxpayer under subsection (c) or (d) shall:
        (1) immediately forward the notice to the county board; and
        (2) attempt to hold a preliminary informal meeting with thetaxpayer to resolve as many issues as possible by:
            (A) discussing the specifics of the taxpayer's assessment ordeduction;
            (B) reviewing the taxpayer's property record card;
            (C) explaining to the taxpayer how the assessment ordeduction was determined;
            (D) providing to the taxpayer information about the statutes,rules, and guidelines that govern the determination of theassessment or deduction;
            (E) noting and considering objections of the taxpayer;
            (F) considering all errors alleged by the taxpayer; and
            (G) otherwise educating the taxpayer about:
                (i) the taxpayer's assessment or deduction;
                (ii) the assessment or deduction process; and
                (iii) the assessment or deduction appeal process.
    (i) Not later than ten (10) days after the informal preliminarymeeting, the official referred to in subsection (a) shall forward to thecounty auditor and the county board the results of the conference ona form prescribed by the department of local government finance thatmust be completed and signed by the taxpayer and the official. Theform must indicate the following:
        (1) If the taxpayer and the official agree on the resolution of allassessment or deduction issues in the review, a statement of:
            (A) those issues; and
            (B) the assessed value of the tangible property or the amount

of the deduction that results from the resolution of thoseissues in the manner agreed to by the taxpayer and theofficial.
        (2) If the taxpayer and the official do not agree on the resolutionof all assessment or deduction issues in the review:
            (A) a statement of those issues; and
            (B) the identification of:
                (i) the issues on which the taxpayer and the official agree;and
                (ii) the issues on which the taxpayer and the officialdisagree.
    (j) If the county board receives a form referred to in subsection(i)(1) before the hearing scheduled under subsection (k):
        (1) the county board shall cancel the hearing;
        (2) the county official referred to in subsection (a) shall givenotice to the taxpayer, the county board, the county assessor,and the county auditor of the assessment or deduction in theamount referred to in subsection (i)(1)(B); and
        (3) if the matter in issue is the assessment of tangible property,the county board may reserve the right to change the assessmentunder IC 6-1.1-13.
    (k) If:
        (1) subsection (i)(2) applies; or
        (2) the county board does not receive a form referred to insubsection (i) not later than one hundred twenty (120) days afterthe date of the notice for review filed by the taxpayer undersubsection (c) or (d);
the county board shall hold a hearing on a review under thissubsection not later than one hundred eighty (180) days after the dateof that notice. The county board shall, by mail, give notice of thedate, time, and place fixed for the hearing to the taxpayer and thecounty or township official with whom the taxpayer filed the noticefor review. The taxpayer and the county or township official withwhom the taxpayer filed the notice for review are parties to theproceeding before the county board.
    (l) At the hearing required under subsection (k):
        (1) the taxpayer may present the taxpayer's reasons fordisagreement with the assessment or deduction; and
        (2) the county or township official with whom the taxpayerfiled the notice for review must present:
            (A) the basis for the assessment or deduction decision; and
            (B) the reasons the taxpayer's contentions should be denied.
    (m) The official referred to in subsection (a) may not require thetaxpayer to provide documentary evidence at the preliminaryinformal meeting under subsection (h). The county board may notrequire a taxpayer to file documentary evidence or summaries ofstatements of testimonial evidence before the hearing required undersubsection (k). If the action for which a taxpayer seeks review underthis section is the assessment of tangible property, the taxpayer is notrequired to have an appraisal of the property in order to do the

following:
        (1) Initiate the review.
        (2) Prosecute the review.
    (n) The county board shall prepare a written decision resolving allof the issues under review. The county board shall, by mail, givenotice of its determination not later than one hundred twenty (120)days after the hearing under subsection (k) to the taxpayer, theofficial referred to in subsection (a), the county assessor, and thecounty auditor.
    (o) If the maximum time elapses:
        (1) under subsection (k) for the county board to hold a hearing;or
        (2) under subsection (n) for the county board to give notice ofits determination;
the taxpayer may initiate a proceeding for review before the Indianaboard by taking the action required by section 3 of this chapter at anytime after the maximum time elapses.
    (p) This subsection applies if the assessment for which a notice ofreview is filed increased the assessed value of the assessed propertyby more than five percent (5%) over the assessed value finallydetermined for the immediately preceding assessment date. Thecounty assessor or township assessor making the assessment has theburden of proving that the assessment is correct.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.70, SEC.1; P.L.74-1987, SEC.10; P.L.41-1993, SEC.11;P.L.6-1997, SEC.71; P.L.198-2001, SEC.41; P.L.178-2002, SEC.18;P.L.1-2004, SEC.13 and P.L.23-2004, SEC.14; P.L.199-2005,SEC.6; P.L.162-2006, SEC.2; P.L.219-2007, SEC.38; P.L.1-2008,SEC.1; P.L.146-2008, SEC.137; P.L.136-2009, SEC.5;P.L.182-2009(ss), SEC.111.

IC 6-1.1-15-2
Repealed
    (Repealed by Acts 1978, P.L.8, SEC.6.)

IC 6-1.1-15-2.1
Repealed
    (Repealed by P.L.219-2007, SEC.149.)

IC 6-1.1-15-3
Review by Indiana board; initiation by petition of taxpayer orcounty assessor; petition deadline and form; appraisal notrequired; decision
    Sec. 3. (a) A taxpayer may obtain a review by the Indiana boardof a county board's action with respect to the following:
        (1) The assessment of that taxpayer's tangible property if thecounty board's action requires the giving of notice to thetaxpayer.
        (2) The exemption of that taxpayer's tangible property if thetaxpayer receives a notice of an exemption determination by the

county board under IC 6-1.1-11-7.
    (b) The county assessor is the party to the review under thissection to defend the determination of the county board. At the timethe notice of that determination is given to the taxpayer, the taxpayershall also be informed in writing of:
        (1) the taxpayer's opportunity for review under this section; and
        (2) the procedures the taxpayer must follow in order to obtainreview under this section.
    (c) A county assessor who dissents from the determination of anassessment or an exemption by the county board may obtain a reviewof the assessment or the exemption by the Indiana board.
    (d) In order to obtain a review by the Indiana board under thissection, the party must, not later than forty-five (45) days after thedate of the notice given to the party or parties of the determination ofthe county board:
        (1) file a petition for review with the Indiana board; and
        (2) mail a copy of the petition to the other party.
    (e) The Indiana board shall prescribe the form of the petition forreview of an assessment determination or an exemption by thecounty board. The Indiana board shall issue instructions forcompletion of the form. The form and the instructions must be clear,simple, and understandable to the average individual. A petition forreview of such a determination must be made on the form prescribedby the Indiana board. The form must require the petitioner to specifythe reasons why the petitioner believes that the assessmentdetermination or the exemption determination by the county boardis erroneous.
    (f) If the action for which a taxpayer seeks review under thissection is the assessment of tangible property, the taxpayer is notrequired to have an appraisal of the property in order to do thefollowing:
        (1) Initiate the review.
        (2) Prosecute the review.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,P.L.70, SEC.3; P.L.74-1987, SEC.12; P.L.41-1993, SEC.13;P.L.6-1997, SEC.73; P.L.198-2001, SEC.43; P.L.90-2002, SEC.138;P.L.256-2003, SEC.11; P.L.1-2004, SEC.15 and P.L.23-2004,SEC.16; P.L.199-2005, SEC.8; P.L.219-2007, SEC.39; P.L.1-2008,SEC.2.

IC 6-1.1-15-4
Indiana board appeal procedures; determination
    Sec. 4. (a) After receiving a petition for review which is filedunder section 3 of this chapter, the Indiana board shall conduct ahearing at its earliest opportunity. The Indiana board may correct anyerrors that may have been made and adjust the assessment orexemption in accordance with the correction.
    (b) If the Indiana board conducts a site inspection of the propertyas part of its review of the petition, the Indiana board shall givenotice to all parties of the date and time of the site inspection. The

Indiana board is not required to assess the property in question. TheIndiana board shall give notice of the date fixed for the hearing, bymail, to the taxpayer and to the county assessor. The Indiana boardshall give these notices at least thirty (30) days before the day fixedfor the hearing unless the parties agree to a shorter period. Withrespect to a petition for review filed by a county assessor, the countyboard that made the determination under review under this sectionmay file an amicus curiae brief in the review proceeding under thissection. The expenses incurred by the county board in filing theamicus curiae brief shall be paid from the property reassessment fundunder IC 6-1.1-4-27.5. The executive of a taxing unit may file anamicus curiae brief in the review proceeding under this section if theproperty whose assessment or exemption is under appeal is subjectto assessment by that taxing unit.
    (c) If a petition for review does not comply with the Indianaboard's instructions for completing the form prescribed under section3 of this chapter, the Indiana board shall return the petition to thepetitioner and include a notice describing the defect in the petition.The petitioner then has thirty (30) days from the date on the noticeto cure the defect and file a corrected petition. The Indiana boardshall deny a corrected petition for review if it does not substantiallycomply with the Indiana board's instructions for completing the formprescribed under section 3 of this chapter.
    (d) After the hearing, the Indiana board shall give the taxpayer,the county assessor, and any entity that filed an amicus curiae brief:
        (1) notice, by mail, of its final determination; and
        (2) for parties entitled to appeal the final determination, noticeof the procedures they must follow in order to obtain courtreview under section 5 of this chapter.
    (e) Except as provided in subsection (f), the Indiana board shallconduct a hearing not later than nine (9) months after a petition inproper form is filed with the Indiana board, excluding any time dueto a delay reasonably caused by the petitioner.
    (f) With respect to an appeal of a real property assessment thattakes effect on the assessment date on which a general reassessmentof real property takes effect under IC 6-1.1-4-4, the Indiana boardshall conduct a hearing not later than one (1) year after a petition inproper form is filed with the Indiana board, excluding any time dueto a delay reasonably caused by the petitioner.
    (g) Except as provided in subsection (h), the Indiana board shallmake a determination not later than the later of:
        (1) ninety (90) days after the hearing; or
        (2) the date set in an extension order issued by the Indianaboard.
    (h) With respect to an appeal of a real property assessment thattakes effect on the assessment date on which a general reassessmentof real property takes effect under IC 6-1.1-4-4, the Indiana boardshall make a determination not later than the later of:
        (1) one hundred eighty (180) days after the hearing; or
        (2) the date set in an extension order issued by the Indiana

board.
    (i) The Indiana board may not extend the final determination dateunder subsection (g) or (h) by more than one hundred eighty (180)days. If the Indiana board fails to make a final determination withinthe time allowed by this section, the entity that initiated the petitionmay:
        (1) take no action and wait for the Indiana board to make a finaldetermination; or
        (2) petition for judicial review under section 5 of this chapter.
    (j) A final determination must include separately stated findingsof fact for all aspects of the determination. Findings of ultimate factmust be accompanied by a concise statement of the underlying basicfacts of record to support the findings. Findings must be basedexclusively upon the evidence on the record in the proceeding and onmatters officially noticed in the proceeding. Findings must be basedupon a preponderance of the evidence.
    (k) The Indiana board may limit the scope of the appeal to theissues raised in the petition and the evaluation of the evidencepresented to the county board in support of those issues only if allparties participating in the hearing required under subsection (a)agree to the limitation. A party participating in the hearing requiredunder subsection (a) is entitled to introduce evidence that isotherwise proper and admissible without regard to whether thatevidence has previously been introduced at a hearing before thecounty board.
    (l) The Indiana board may require the parties to the appeal:
        (1) to file not more than five (5) business days before the dateof the hearing required under subsection (a) documentaryevidence or summaries of statements of testimonial evidence;and
        (2) to file not more than fifteen (15) business days before thedate of the hearing required under subsection (a) lists ofwitnesses and exhibits to be introduced at the hearing.
    (m) A party to a proceeding before the Indiana board shall provideto all other parties to the proceeding the information described insubsection (l) if the other party requests the information in writing atleast ten (10) days before the deadline for filing of the informationunder subsection (l).
    (n) The Indiana board may base its final determination on astipulation between the respondent and the petitioner. If the finaldetermination is based on a stipulated assessed valuation of tangibleproperty, the Indiana board may order the placement of a notation onthe permanent assessment record of the tangible property that theassessed valuation was determined by stipulation. The Indiana boardmay:
        (1) order that a final determination under this subsection has noprecedential value; or
        (2) specify a limited precedential value of a final determinationunder this subsection.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,

P.L.70, SEC.4; P.L.74-1987, SEC.13; P.L.41-1993, SEC.14;P.L.86-1995, SEC.1; P.L.6-1997, SEC.74; P.L.198-2001, SEC.44;P.L.245-2003, SEC.13; P.L.1-2004, SEC.16 and P.L.23-2004,SEC.17; P.L.199-2005, SEC.9; P.L.154-2006, SEC.39;P.L.219-2007, SEC.40.

IC 6-1.1-15-5
Rehearing; judicial review; procedure
    Sec. 5. (a) Not later than fifteen (15) days after the Indiana boardgives notice of its final determination under section 4 of this chapterto the party or the maximum allowable time for the issuance of afinal determination by the Indiana board under section 4 of thischapter expires, a party to the proceeding may request a rehearingbefore the Indiana board. The Indiana board may conduct a rehearingand affirm or modify its final determination, giving the same noticesafter the rehearing as are required by section 4 of this chapter. TheIndiana board has fifteen (15) days after receiving a petition for arehearing to determine whether to grant a rehearing. Failure to granta rehearing not later than fifteen (15) days after receiving the petitionshall be treated as a final determination to deny the petition. Apetition for a rehearing does not toll the time in which to file apetition for judicial review unless the petition for rehearing isgranted. If the Indiana board determines to rehear a finaldetermination, the Indiana board:
        (1) may conduct the additional hearings that the Indiana boarddetermines necessary or review the written record withoutadditional hearings; and
        (2) shall issue a final determination not later than ninety (90)days after notifying the parties that the Indiana board willrehear the final determination.
If the Indiana board fails to make a final determination within thetime allowed under subdivision (2), the entity that initiated thepetition for rehearing may take no action and wait for the Indianaboard to make a final determination or petition for judicial reviewunder subsection (g).
    (b) A party may petition for judicial review of the finaldetermination of the Indiana board regarding the assessment orexemption of tangible property. In order to obtain judicial reviewunder this section, a party must:
        (1) file a petition with the Indiana tax court;
        (2) serve a copy of the petition on:
            (A) the county assessor;
            (B) the attorney general; and
            (C) any entity that filed an amicus curiae brief with theIndiana board; and
        (3) file a written notice of appeal with the Indiana boardinforming the Indiana board of the party's intent to obtainjudicial review.
Petitions for judicial review may be consolidated at the request of theappellants if it can be done in the interest of justice. The department

of local government finance may intervene in an action taken underthis subsection if the interpretation of a rule of the department is atissue in the action. The county assessor is a party to the review underthis section.
    (c) Except as provided in subsection (g), to initiate a proceedingfor judicial review under this section, a party must take the actionrequired by subsection (b) not later than:
        (1) forty-five (45) days after the Indiana board gives the personnotice of its final determination, unless a rehearing is conductedunder subsection (a); or
        (2) forty-five (45) days after the Indiana board gives the personnotice under subsection (a) of its final determination, if arehearing is conducted under subsection (a) or the maximumtime elapses for the Indiana board to make a determinationunder this section.
    (d) The failure of the Indiana board to conduct a hearing withinthe period prescribed in section 4(e) or 4(f) of this chapter does notconstitute notice to the party of an Indiana board final determination.
    (e) The county assessor may petition for judicial review to the taxcourt in the manner prescribed in this section.
    (f) The county assessor may not be represented by the attorneygeneral in a judicial review initiated under subsection (b) by thecounty assessor.
    (g) If the maximum time elapses for the Indiana board to givenotice of its final determination under subsection (a) or section 4 ofthis chapter, a party may initiate a proceeding for judicial review bytaking the action required by subsection (b) at any time after themaximum time elapses. If:
        (1) a judicial proceeding is initiated under this subsection; and
        (2) the Indiana board has not issued a determination;
the tax court shall determine the matter de novo.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,SEC.5; P.L.74-1987, SEC.14; P.L.50-1990, SEC.1; P.L.6-1997,SEC.75; P.L.198-2001, SEC.45; P.L.178-2002, SEC.19;P.L.256-2003, SEC.12; P.L.245-2003, SEC.14; P.L.199-2005,SEC.10; P.L.219-2007, SEC.41.

IC 6-1.1-15-6
Record for judicial review
    Sec. 6. (a) Except with respect to a petition filed under section5(g) of this chapter, if a petition for judicial review is initiated by aperson under section 5 of this chapter, the Indiana board shallprepare a certified record of the proceedings related to the petition.
    (b) The record for judicial review required under subsection (a)must include the following documents and items:
        (1) Copies of all papers submitted to the Indiana board duringthe course of the action and copies of all papers provided to theparties by the Indiana board. For purposes of this subdivision,the term "papers" includes, without limitation, all notices,petitions, motions, pleadings, orders, orders on rehearing,

briefs, requests, intermediate rulings, photographs, and otherwritten documents.
        (2) Evidence received or considered by the Indiana board.
        (3) A statement of whether a site inspection was conducted,and, if a site inspection was conducted, either:
            (A) a summary report of the site inspection; or
            (B) a videotape transcript of the site inspection.
        (4) A statement of matters officially noticed.
        (5) Proffers of proof and objections and rulings on them.
        (6) Copies of proposed findings, requested orders, andexceptions.
        (7) Either:
            (A) a transcription of the audio tape of the hearing; or
            (B) a transcript of the hearing prepared by a court reporter.
Copies of exhibits that, because of their nature, cannot beincorporated into the certified record must be kept by the Indianaboard until the appeal is finally terminated. However, this evidencemust be briefly named and identified in the transcript of the evidenceand proceedings.
    (c) Except with respect to a petition filed under section 5(g) ofthis chapter, if the tax court judge finds that:
        (1) a report of all or a part of the evidence or proceedings at ahearing conducted by the Indiana board was not made; or
        (2) a transcript is unavailable;
a party to the appeal initiated under section 5 of this chapter may, atthe discretion of the tax court judge, prepare a statement of theevidence or proceedings. The statement must be submitted to the taxcourt and also must be served on all other parties. A party to theproceeding may serve objections or prepare amendments to thestatement not later than ten (10) days after service.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.198-2001,SEC.46; P.L.245-2003, SEC.15.

IC 6-1.1-15-7
Repealed
    (Repealed by P.L.291-1985, SEC.18.)

IC 6-1.1-15-8
Remand by tax court; referral; petition for order to show cause
    Sec. 8. (a) If a final determination by the Indiana board regardingthe assessment or exemption of any tangible property is vacated, setaside, or adjudged null and void under the decision of the tax court,the matter of the assessment or exemption of the property shall beremanded to the Indiana board with instructions to the Indiana boardto refer the matter to the:
        (1) department of local government finance with respect to anappeal of a determination made by the department; or
        (2) county board with respect to an appeal of a determinationmade by the county board;
to make another assessment or exemption determination. Upon

remand, the Indiana board may take action only on those issuesspecified in the decision of the tax court.
    (b) The department of local government finance or the countyboard shall take action on a case referred to it by the Indiana boardunder subsection (a) not later than ninety (90) days after the date thereferral is made. The department of local government finance or thecounty board may petition the Indiana board at any time for anextension of the ninety (90) day period. An extension shall begranted upon a showing of reasonable cause.
    (c) The taxpayer in a case remanded under subsection (a) maypetition the tax court for an order requiring the department of localgovernment finance or the county board to show cause why actionhas not been taken pursuant to the Indiana board's referral undersubsection (a) if:
        (1) at least ninety (90) days have elapsed since the referral wasmade;
        (2) the department of local government finance or the countyboard has not taken action on the issues specified in the taxcourt's decision; and
        (3) an appeal of the tax court's decision has not been filed.
    (d) If a case remanded under subsection (a) is appealed undersection 5 of this chapter, the ninety (90) day period provided insubsection (b) is tolled until the appeal is concluded.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.86-1995,SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20;P.L.219-2007, SEC.42.

IC 6-1.1-15-9
Appeal of determination after remand
    Sec. 9. (a) If the assessment or exemption of tangible property iscorrected by the department of local government finance or thecounty board under section 8 of this chapter, the owner of theproperty has a right to appeal the final determination of the correctedassessment or exemption to the Indiana board. The county assessoralso has a right to appeal the final determination of the reassessmentor exemption by the department of local government finance or thecounty board, but only upon request by the county assessor, thetownship assessor (if any), or an affected taxing unit. If the appeal istaken at the request of an affected taxing unit, the taxing unit shallpay the costs of the appeal.
    (b) An appeal under this section must be initiated in the mannerprescribed in section 3 of this chapter or IC 6-1.5-5.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.291-1985,SEC.6; P.L.198-2001, SEC.48; P.L.90-2002, SEC.139;P.L.178-2002, SEC.21; P.L.199-2005, SEC.11; P.L.219-2007,SEC.43; P.L.146-2008, SEC.138.

IC 6-1.1-15-10
Pending review; effect on tax payment; posting of bond; separateassessed value record    Sec. 10. (a) If a petition for review to any board or a proceedingfor judicial review in the tax court regarding an assessment orincrease in assessment is pending, the taxes resulting from theassessment or increase in assessment are, notwithstanding theprovisions of IC 6-1.1-22-9, not due until after the petition forreview, or the proceeding for judicial review, is finally adjudicatedand the assessment or increase in assessment is finally determined.However, even though a petition for review or a proceeding forjudicial review is pending, the taxpayer shall pay taxes on thetangible property when the property tax installments come due,unless the collection of the taxes is enjoined under IC 33-26-6-2pending a final determination in the proceeding for judicial review.The amount of taxes which the taxpayer is required to pay, pendingthe final determination of the assessment or increase in assessment,shall be based on:
        (1) the assessed value reported by the taxpayer on the taxpayer'spersonal property return if a personal property assessment, or anincrease in such an assessment, is involved; or
        (2) an amount based on the immediately preceding year'sassessment of real property if an assessment, or increase inassessment, of real property is involved.
    (b) If the petition for review or the proceeding for judicial reviewis not finally determined by the last installment date for the taxes, thetaxpayer, upon showing of cause by a taxing official or at the taxcourt's discretion, may be required to post a bond or provide othersecurity in an amount not to exceed the taxes resulting from thecontested assessment or increase in assessment.
    (c) Each county auditor shall keep separate on the tax duplicate arecord of that portion of the assessed value of property that isdescribed in IC 6-1.1-17-0.5(b). When establishing rates andcalculating state school support, the department of local governmentfinance shall exclude from assessed value in the county the assessedvalue of property kept separate on the tax duplicate by the countyauditor under IC 6-1.1-17-0.5.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,P.L.43, SEC.1; P.L.291-1985, SEC.7; P.L.63-1986, SEC.1;P.L.86-1995, SEC.3; P.L.291-2001, SEC.205; P.L.198-2001,SEC.49; P.L.1-2002, SEC.20; P.L.1-2004, SEC.17 and P.L.23-2004,SEC.18; P.L.219-2007, SEC.44; P.L.146-2008, SEC.139.

IC 6-1.1-15-11
Refunds or tax credit
    Sec. 11. (a) If a review or appeal authorized under this chapterresults in a reduction of the amount of an assessment or if thedepartment of local government finance on its own motion reducesan assessment, the taxpayer is entitled to a credit in the amount ofany overpayment of tax on the next successive tax installment, if any,due in that year. After the credit is given, the county auditor shall:
        (1) determine if a further amount is due the taxpayer; and
        (2) if a further amount is due the taxpayer, notwithstanding

IC 5-11-10-1 and IC 36-2-6-2, without a claim or anappropriation being required, pay the amount due the taxpayer.
The county auditor shall charge the amount refunded to the taxpayeragainst the accounts of the various taxing units to which theoverpayment has been paid. The county auditor shall notify thecounty executive of the payment of the amount due.
    (b) The notice provided under subsection (a) shall be treated as aclaim by the taxpayer for the amount due referred to in subsection(a)(2).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,SEC.140; P.L.1-2004, SEC.18 and P.L.23-2004, SEC.19;P.L.1-2009, SEC.42; P.L.141-2009, SEC.6.

IC 6-1.1-15-12
Correction by county auditor of errors in tax duplicate; approvalsrequired; appeal; petition for correction of error not applicable topersonal property return or utility property statement
    Sec. 12. (a) Subject to the limitations contained in subsections (c)and (d), a county auditor shall correct errors which are discovered inthe tax duplicate for any one (1) or more of the following reasons:
        (1) The description of the real property was in error.
        (2) The assessment was against the wrong person.
        (3) Taxes on the same property were charged more than one (1)time in the same year.
        (4) There was a mathematical error in computing the taxes orpenalties on the taxes.
        (5) There was an error in carrying delinquent taxes forwardfrom one (1) tax duplicate to another.
        (6) The taxes, as a matter of law, were illegal.
        (7) There was a mathematical error in computing an assessment.
        (8) Through an error of omission by any state or county officer,the taxpayer was not given credit for an exemption or deductionpermitted by law.
    (b) The county auditor shall correct an error described undersubsection (a)(1), (a)(2), (a)(3), (a)(4), or (a)(5) when the countyauditor finds that the error exists.
    (c) If the tax is based on an assessment made or determined by thedepartment of local government finance, the county auditor shall notcorrect an error described under subsection (a)(6), (a)(7), or (a)(8)until after the correction is either approved by the department oflocal government finance or ordered by the tax court.
    (d) If the tax is not based on an assessment made or determined bythe department of local government finance, the county auditor shallcorrect an error described under subsection (a)(6), (a)(7), or (a)(8)only if the correction is first approved by at least two (2) of thefollowing officials:
        (1) The township assessor (if any).
        (2) The county auditor.
        (3) The county assessor.
If two (2) of these officials do not approve such a correction, the

county auditor shall refer the matter to the county board fordetermination. The county board shall provide a copy of thedetermination to the taxpayer and to the county auditor.
    (e) A taxpayer may appeal a determination of the county board tothe Indiana board for a final administrative determination. An appealunder this section shall be conducted in the same manner as appealsunder sections 4 through 8 of this chapter. The Indiana board shallsend the final administrative determination to the taxpayer, thecounty auditor, the county assessor, and the township assessor (ifany).
    (f) If a correction or change is made in the tax duplicate after it isdelivered to the county treasurer, the county auditor shall transmit acertificate of correction to the county treasurer. The county treasurershall keep the certificate as the voucher for settlement with thecounty auditor.
    (g) A taxpayer that files a personal property tax return underIC 6-1.1-3 may not petition under this section for the correction of anerror made by the taxpayer on the taxpayer's personal property taxreturn. If the taxpayer wishes to correct an error made by thetaxpayer on the taxpayer's personal property tax return, the taxpayermust instead file an amended personal property tax return underIC 6-1.1-3-7.5.
    (h) A taxpayer that files a statement under IC 6-1.1-8-19 may notpetition under this section for the correction of an error made by thetaxpayer on the taxpayer's statement. If the taxpayer wishes to correctan error made by the taxpayer on the taxpayer's statement, thetaxpayer must instead initiate an objection under IC 6-1.1-8-28 or anappeal under IC 6-1.1-8-30.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.24-1986,SEC.16; P.L.41-1993, SEC.15; P.L.86-1995, SEC.4; P.L.6-1997,SEC.76; P.L.198-2001, SEC.50; P.L.90-2002, SEC.141;P.L.256-2003, SEC.13; P.L.219-2007, SEC.45; P.L.146-2008,SEC.140; P.L.182-2009(ss), SEC.112.

IC 6-1.1-15-12.5
Correction of error on township assessor's initiative; credit foroverpayment
    Sec. 12.5. (a) If a township assessor determines that the townshipassessor has made an error concerning:
        (1) the assessed valuation of property;
        (2) the name of a taxpayer; or
        (3) the description of property;
in an assessment, the township assessor shall on the townshipassessor's own initiative correct the error. However, the townshipassessor may not increase an assessment under this section. Thetownship assessor shall correct the error in the assessment withoutrequiring the taxpayer to file a notice with the county boardrequesting a review of the township assessor's original assessment.
    (b) If a township assessor corrects an error under this section, thetownship assessor shall give notice of the correction to the taxpayer,

the county auditor, and the county board.
    (c) Subject to subsection (d), if a correction under this sectionresults in a reduction of the amount of an assessment of a taxpayer'sproperty, the taxpayer is entitled to a credit on the taxpayer's next taxinstallment equal to the amount of any overpayment of tax thatresulted from the incorrect assessment.
    (d) If the amount of the overpayment of tax exceeds the taxpayer'snext tax installment, the taxpayer is entitled to:
        (1) a credit in the full amount of the next tax installment; and
        (2) credits on succeeding tax installments until the taxpayer hasreceived total credits equal to the amount of the overpayment.
As added by P.L.146-2008, SEC.141.

IC 6-1.1-15-13
Tax bill as notice
    Sec. 13. If notice of the action of a board or official is nototherwise given in accordance with the general assessmentprovisions of this article, the receipt by the taxpayer of the tax billresulting from that action is the taxpayer's notice for the purpose ofdetermining the taxpayer's right to obtain a review or initiate anappeal under this chapter.
(Formerly: Acts 1975, P.L.47, SEC.1.)

IC 6-1.1-15-14
Review; use of rules and consideration of circumstances at time ofassessment
    Sec. 14. In any assessment review, the assessing official shall:
        (1) use the department of local government finance's rules ineffect; and
        (2) consider the conditions and circumstances of the property asthey existed;
on the original assessment date of the property under review.
As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77;P.L.90-2002, SEC.142; P.L.219-2007, SEC.46; P.L.146-2008,SEC.142.

IC 6-1.1-15-15
Class action suits
    Sec. 15. A class action suit against the Indiana board or thedepartment of local government finance may not be maintained inany court, including the Indiana tax court, on behalf of a person whohas not complied with the requirements of this chapter or IC 6-1.1-26before the certification of the class.
As added by P.L.41-1993, SEC.16. Amended by P.L.90-2002,SEC.143; P.L.154-2006, SEC.40.

IC 6-1.1-15-16
Evidence to be considered by county board and Indiana board oftax review
    Sec. 16. Notwithstanding any provision in the 2002 Real Property

Assessment Manual and Real Property Assessment Guidelines for2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, acounty board or the Indiana board shall consider all evidencerelevant to the assessment of real property regardless of whether theevidence was submitted to the township assessor (if any) or countyassessor before the assessment of the property.
As added by P.L.178-2002, SEC.22. Amended by P.L.219-2007,SEC.47; P.L.146-2008, SEC.143.