IC 6-1.1-16
    Chapter 16. Limitations on the Powers of Officials and Boards toChange Personal Property Assessments

IC 6-1.1-16-1
Notice; time requirements; appeal of preliminary determination
    Sec. 1. (a) Except as provided in section 2 of this chapter, anassessing official or county property tax assessment board of appealsmay not change the assessed value claimed by a taxpayer on apersonal property return unless the assessing official or countyproperty tax assessment board of appeals takes the action and givesthe notice required by IC 6-1.1-3-20 within the following periods:
        (1) A township assessor (if any) must make a change in theassessed value and give the notice of the change on or beforethe later of:
            (A) September 15 of the year for which the assessment ismade; or
            (B) four (4) months from the date the personal propertyreturn is filed if the return is filed after May 15 of the yearfor which the assessment is made.
        (2) A county assessor or county property tax assessment boardof appeals must make a change in the assessed value, includingthe final determination by the board of an assessment changedby an assessing official, and give the notice of the change on orbefore the later of:
            (A) October 30 of the year for which the assessment ismade; or
            (B) five (5) months from the date the personal propertyreturn is filed if the return is filed after May 15 of the yearfor which the assessment is made.
        (3) The department of local government finance must make apreliminary change in the assessed value and give the notice ofthe change on or before the later of:
            (A) October 1 of the year immediately following the year forwhich the assessment is made; or
            (B) sixteen (16) months from the date the personal propertyreturn is filed if the return is filed after May 15 of the yearfor which the assessment is made.
    (b) Except as provided in section 2 of this chapter, if an assessingofficial or a county property tax assessment board of appeals fails tochange an assessment and give notice of the change within the timeprescribed by this section, the assessed value claimed by the taxpayeron the personal property return is final.
    (c) This section does not limit the authority of a county auditor tocorrect errors in a tax duplicate under IC 6-1.1-15-12.
    (d) This section does not apply if the taxpayer:
        (1) fails to file a personal property return which substantiallycomplies with this article and the regulations of the departmentof local government finance; or
        (2) files a fraudulent personal property return with the intent to

evade the payment of property taxes.
    (e) A taxpayer may appeal a preliminary determination of thedepartment of local government finance under subsection (a)(3) tothe Indiana board. An appeal under this subdivision shall beconducted in the same manner as an appeal under IC 6-1.1-15-4through IC 6-1.1-15-8. A preliminary determination that is notappealed under this subsection is a final unappealable order of thedepartment of local government finance.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,SEC.4; P.L.6-1997, SEC.78; P.L.90-2002, SEC.144; P.L.146-2008,SEC.144.

IC 6-1.1-16-2
Failure to meet notice and time requirements; petition for review
    Sec. 2. (a) If a county property tax assessment board of appealsfails to change an assessed value claimed by a taxpayer on a personalproperty return and give notice of the change within the timeprescribed in section 1(a)(2) of this chapter, the township assessor,or the county assessor if there is no township assessor for thetownship, may file a petition for review of the assessment by theIndiana board. The township or county assessor must file the petitionfor review in the manner provided in IC 6-1.1-15-3(d). The period forfiling the petition begins to run on the last day that the county boardis permitted to act on the assessment under section 1(a)(2) of thischapter as though the board acted and gave notice of its action onthat day.
    (b) Notwithstanding section 1(a)(3) of this chapter, thedepartment of local government finance shall reassess tangibleproperty when an appealed assessment of the property is remandedto the board under IC 6-1.1-15-8.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.79; P.L.90-2002, SEC.145; P.L.219-2007, SEC.48;P.L.146-2008, SEC.145.

IC 6-1.1-16-3
Special session of board of appeals; expenses
    Sec. 3. (a) If a county property tax assessment board of appeals isunable to take action on an assessment within the time periodprescribed in section 1(a)(2) of this chapter because the board is nolonger in session, the board shall file with the department of localgovernment finance a written petition requesting permission toconduct a special session for the purpose of reviewing the assessmentwithin the required time period. If the department of localgovernment finance approves the petition, it shall specify:
        (1) the number of session days granted to the county propertytax assessment board of appeals; and
        (2) the termination date of the special session.
    (b) The county auditor shall pay the expenses and per diemallowances resulting from the special session. The county auditorshall draw warrants for these items on county funds not otherwise

appropriated, without further appropriations being required for thedisbursements.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,SEC.16; P.L.6-1997, SEC.80; P.L.90-2002, SEC.146.

IC 6-1.1-16-4
Application of chapter; conflicting provisions
    Sec. 4. The provisions of this chapter do not extend the periodwithin which an assessment or change in an assessment may bemade. If a shorter period for action and notice is provided elsewherein this article, that provision controls. However, if any other conflictexists between the provisions of this chapter and the other provisionsof this article, the provisions of this chapter control with respect toassessment adjustments.
(Formerly: Acts 1975, P.L.47, SEC.1.)