IC 6-1.1-29
    Chapter 29. County Board of Tax Adjustment

IC 6-1.1-29-1
County board of tax adjustment
    Sec. 1. Except as provided in section 9 of this chapter, eachcounty shall have a county board of tax adjustment composed ofseven (7) members. The members of the county board of taxadjustment shall be selected as follows:
        (1) The county fiscal body shall appoint a member of the bodyto serve as a member of the county board of tax adjustment.
        (2) Either the executive of the largest city in the county or apublic official of any city in the county appointed by thatexecutive shall serve as a member of the board. However, ifthere is no incorporated city in the county, the fiscal body of thelargest incorporated town of the county shall appoint a memberof the body to serve as a member of the county board of taxadjustment.
        (3) The governing body of the school corporation, locatedentirely or partially within the county, which has the greatesttaxable valuation of any school corporation of the county shallappoint a member of the governing body to serve as a memberof the county board of tax adjustment.
        (4) The remaining four (4) members of the county board of taxadjustment must be residents of the county and freeholders andshall be appointed by the board of commissioners of the county.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.7-1983,SEC.9; P.L.69-1985, SEC.1; P.L.8-1989, SEC.25; P.L.4-1991,SEC.135; P.L.224-2007, SEC.41; P.L.182-2009(ss), SEC.167.

IC 6-1.1-29-1.5
Repealed
    (Repealed by P.L.146-2008, SEC.801.)

IC 6-1.1-29-2
Appointment of members; terms; political affiliation
    Sec. 2. The seven (7) members of the county board of taxadjustment shall be appointed before April 15th of each year, andtheir appointments shall continue in effect until April 15th of thefollowing year. The four (4) freehold members of the county boardof tax adjustment may not be, or have been during the year precedingtheir appointment, an official or employee of a political subdivision.The four (4) freehold members shall be appointed in such a mannerthat no more than four (4) of the board members are members of thesame political party.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.224-2007,SEC.43; P.L.146-2008, SEC.260.

IC 6-1.1-29-2.5
Repealed     (Repealed by P.L.146-2008, SEC.801.)

IC 6-1.1-29-3
Vacancies
    Sec. 3. If a vacancy occurs in the membership of the county boardof tax adjustment with respect to an appointment made by a fiscalbody, the vacancy shall be filled in the same manner provided for theoriginal appointment.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.1-1993,SEC.34; P.L.224-2007, SEC.45; P.L.146-2008, SEC.261.

IC 6-1.1-29-4
Meetings
    Sec. 4. Each county board of tax adjustment, except the board fora consolidated city and county and for a county containing a secondclass city, shall hold its first meeting of each year for the purpose ofreviewing budgets, tax rates, and levies on September 22 or on thefirst business day after September 22, if September 22 is not abusiness day. The board for a consolidated city and county and fora county containing a second class city shall hold its first meeting ofeach year for the purpose of reviewing budgets, tax rates, and levieson the first Wednesday following the adoption of city and countybudget, tax rate, and tax levy ordinances. The board shall hold themeeting at the office of the county auditor. At the first meeting ofeach year, the board shall elect a chairman and a vice-chairman.After this meeting, the board shall continue to meet from day to dayat any convenient place until its business is completed. However, theboard must complete its duties on or before the date prescribed inIC 6-1.1-17-9(a).
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1980,P.L.8, SEC.54; Acts 1980, P.L.47, SEC.1; P.L.44-1991, SEC.4;P.L.35-1994, SEC.3; P.L.50-2000, SEC.3; P.L.224-2007, SEC.46;P.L.146-2008, SEC.262.

IC 6-1.1-29-5
Clerk
    Sec. 5. The county auditor shall serve as clerk of the county boardof tax adjustment. The clerk shall keep a complete record of all theboard's proceedings. The clerk may not vote on matters before theboard.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.224-2007,SEC.47; P.L.146-2008, SEC.263.

IC 6-1.1-29-6
Compensation of certain members
    Sec. 6. The four (4) freehold members of the county board of taxadjustment shall receive compensation on a per diem basis for eachday of actual service. The rate of this compensation is the same asthe rate that the freehold members of the county property taxassessment board of appeals of that county receive. The county

auditor shall keep an attendance record of each meeting of the countyboard of tax adjustment. At the close of each annual session, thecounty auditor shall certify to the county board of commissioners thenumber of days actually served by each freehold member. Thecounty board of commissioners may not allow claims for service onthe county board of tax adjustment for more days than the number ofdays certified by the county auditor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,SEC.98; P.L.224-2007, SEC.48; P.L.146-2008, SEC.264.

IC 6-1.1-29-7
Officials of political subdivisions required to appear and provideinformation
    Sec. 7. A county board of tax adjustment may require an officialof a political subdivision of the county to appear before the board. Inaddition, the board may require such an official to provide the boardwith information which is related to the budget, tax rate, or tax levyof the political subdivision.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.224-2007,SEC.49; P.L.146-2008, SEC.265.

IC 6-1.1-29-8
Examiners; employment; expenses
    Sec. 8. A county board of tax adjustment may employ anexaminer of the state board of accounts to assist the county boardwith its duties. If the board desires to employ an examiner, it shalladopt a resolution which states the number of days that the examineris to serve. When the county board files a copy of the resolution withthe chief examiner of the state board of accounts, the state board ofaccounts shall assign an examiner to the county board of taxadjustment for the number of days stated in the resolution. When anexaminer of the state board of accounts is employed by a countyboard of tax adjustment under this section, the county shall pay theexpenses related to the examiner's services in the same manner thatexpenses are to be paid under IC 5-11-4-3.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.224-2007,SEC.50; P.L.146-2008, SEC.266.

IC 6-1.1-29-9
County board of tax adjustment; procedures for abolishing; effect
    Sec. 9. (a) A county council may adopt an ordinance to abolish thecounty board of tax adjustment. This ordinance must be adopted byJuly 1 and may not be rescinded in the year it is adopted.Notwithstanding IC 6-1.1-17, IC 6-1.1-18, IC 20-45 (before January1, 2009), IC 20-46, IC 12-19-7 (before January 1, 2009),IC 12-19-7.5 (before January 1, 2009), IC 36-8-6, IC 36-8-7,IC 36-8-7.5, IC 36-8-11, IC 36-9-3, IC 36-9-4, and IC 36-9-13, ifsuch an ordinance is adopted, this section governs the treatment oftax rates, tax levies, and budgets that would otherwise be reviewedby a county board of tax adjustment under IC 6-1.1-17.    (b) The time requirements set forth in IC 6-1.1-17 govern allfilings and notices.
    (c) If an ordinance described in subsection (a) is adopted and hasnot been rescinded, a tax rate, tax levy, or budget that otherwisewould be reviewed by the county board of tax adjustment isconsidered and must be treated for all purposes as if the county boardof tax adjustment approved the tax rate, tax levy, or budget. Thisincludes the notice of tax rates that is required under IC 6-1.1-17-12.
As added by P.L.69-1985, SEC.2. Amended by P.L.2-1992, SEC.65;P.L.36-1994, SEC.11; P.L.273-1999, SEC.57; P.L.224-2003,SEC.89; P.L.2-2006, SEC.66; P.L.224-2007, SEC.51; P.L.146-2008,SEC.267.