CHAPTER 8.5. ASSESSMENT OF INDUSTRIAL FACILITIES
IC 6-1.1-8.5
Chapter 8.5. Assessment of Industrial Facilities
IC 6-1.1-8.5-1
"Industrial company" defined
Sec. 1. As used in this chapter, "industrial company" means anowner or user of industrial property.
As added by P.L.151-2001, SEC.3.
IC 6-1.1-8.5-2
"Industrial facility" defined
Sec. 2. As used in this chapter, "industrial facility" means acompany's real property that:
(1) has been classified as industrial property under the rules ofthe department of local government finance; and
(2) has a true tax value, as estimated by the department, of atleast twenty-five million dollars ($25,000,000) in a qualifyingcounty.
The term includes real property that is used under an agreementunder which the user exercises the beneficial rights of ownership forthe majority of a year. The term does not include real propertyassessed under IC 6-1.1-8.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,SEC.89.
IC 6-1.1-8.5-3
"Qualifying county" defined
Sec. 3. As used in this chapter, "qualifying county" means acounty having a population of more than four hundred thousand(400,000) but less than seven hundred thousand (700,000).
As added by P.L.151-2001, SEC.3.
IC 6-1.1-8.5-4
Repealed
(Repealed by P.L.90-2002, SEC.528.)
IC 6-1.1-8.5-5
Facility to be assessed in prescribed manner
Sec. 5. An industrial facility located in a qualifying county shallbe assessed in the manner prescribed in this chapter.
As added by P.L.151-2001, SEC.3.
IC 6-1.1-8.5-6
County assessor to provide list of industrial facilities annually tothe department of local government finance
Sec. 6. Before January 1 of each year the county assessor of eachqualifying county shall provide the department of local governmentfinance a list of each industrial facility located in the qualifyingcounty.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,
SEC.90; P.L.182-2009(ss), SEC.104.
IC 6-1.1-8.5-7
Notice of newly constructed facilities
Sec. 7. (a) The township assessor (if any) of each township in aqualifying county shall notify the department of local governmentfinance of a newly constructed industrial facility that is located in thetownship served by the township assessor. The county assessor shallperform this duty for a township in a qualifying county if there is notownship assessor for the township.
(b) Each building commissioner in a qualifying county shall notifythe department of local government finance of a newly constructedindustrial facility that is located in the jurisdiction served by thebuilding commissioner.
(c) The department of local government finance shall schedule anassessment under this chapter of a newly constructed industrialfacility within six (6) months after receiving notice of theconstruction under this section.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,SEC.91; P.L.146-2008, SEC.101.
IC 6-1.1-8.5-8
Reassessment by the department; local officials may not reassess
Sec. 8. (a) For purposes of the general reassessment underIC 6-1.1-4-4 or a new assessment, the department of localgovernment finance shall assess each industrial facility in aqualifying county.
(b) The following may not assess an industrial facility in aqualifying county:
(1) A county assessor.
(2) An assessing official.
(3) A county property tax assessment board of appeals.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,SEC.92; P.L.154-2006, SEC.8.
IC 6-1.1-8.5-9
Support of department's assessor
Sec. 9. The county assessor of the qualifying county in which anindustrial facility is located shall provide support to the assessor ofthe department of local government finance during the course of theassessment of the industrial facility.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,SEC.93.
IC 6-1.1-8.5-10
Certification of true tax values
Sec. 10. (a) When the department of local government financedetermines its final assessments of an industrial facility under thischapter, the department shall certify the true tax values to the countyassessor and the county auditor of the qualifying county in which the
property is located. In addition, if an industrial company hasappealed the department of local government finance's finalassessment of the industrial facility, the department of localgovernment finance shall notify the county auditor of the appeal.
(b) The county assessor of a qualifying county shall review thecertification of the department of local government finance todetermine if any of an industrial company's property has beenomitted and notify the department of additions the county assessorfinds are necessary. The department of local government financeshall consider the county assessor's findings and make any additionsto the certification the department of local government finance findsare necessary. The county auditor shall enter for taxation theassessed valuation of an industrial facility that is certified by thedepartment of local government finance.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,SEC.94.
IC 6-1.1-8.5-11
Appeal of industrial facility assessment to the Indiana board;appeal procedure; deadline for determination
Sec. 11. (a) The industrial company that owns or uses theindustrial facility assessed by the department of local governmentfinance under this chapter may appeal that assessment to the Indianaboard. Subject to subsections (b), (c), (d), and (e), the countyassessor of the county in which the industrial facility assessed by thedepartment of local government finance is located may appeal thatassessment to the Indiana board.
(b) The county assessor of a qualifying county may not expendpublic money appealing an assessment under this section unless thefollowing requirements are met before a petition for review issubmitted to the Indiana board:
(1) The county assessor submits to the county fiscal body awritten estimate of the cost of the appeal.
(2) The county fiscal body adopts a resolution approving thecounty assessor's proposed expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is inaccordance with an appropriation made by the county fiscalbody in the manner provided by law.
(c) Except as otherwise provided in subsections (d) and (e), anappeal under this section shall be conducted in the same manner asan appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessmentmade under this chapter that is not appealed under this section is afinal unappealable order of the department of local governmentfinance.
(d) With respect to an appeal filed by a county assessor under thissection the following apply:
(1) In the petition for review to the Indiana board, the countyassessor shall state what the county assessor contends theassessed value of the industrial facility should be and providesubstantial evidence in support of that contention. Failure to
comply with this requirement results in dismissal of the countyassessor's petition for review and no further appeal of theassessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor filesa petition for review in compliance with subdivision (1), theIndiana board shall hold a hearing at which the county assessormust establish a reasonable likelihood of success on anycontentions made in the petition for review including, withoutlimitation, the contention required under subdivision (1)regarding the assessed value of the real estate. The industrialcompany whose industrial facility is the subject of the countyassessor's petition for review and the department of localgovernment finance has the right to appear at this hearing andto present testimony, to cross-examine witnesses, and to presentevidence regarding the county assessor's contentions.
(3) Not later than thirty (30) days after the hearing held undersubdivision (2), the Indiana board shall issue a determinationwhether the county assessor has established a reasonablelikelihood of success on the contentions in the petition forreview. If the Indiana board determines that the county assessorhas not established a reasonable likelihood of success on thecontentions in the petition for review, the county assessor'spetition for review shall be dismissed and no further appeal ofthe assessment by the county assessor may be taken. If theIndiana board determines that the county assessor hasestablished a reasonable likelihood of success on thecontentions in the petition for review, the Indiana board'sdetermination does not create the presumption that the countyassessor's contentions are valid. A determination by the Indianaboard that the county assessor has established a reasonablelikelihood of success on the contentions in the petition forreview may be appealed to the Indiana tax court as aninterlocutory appeal. A party may petition for review by theIndiana supreme court of the Indiana tax court's ruling regardingan interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appealunder IC 6-1.1-15-4 and the county assessor shall not bepermitted to conduct discovery under the Indiana board'sadministrative rules until a determination has been issued undersubdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has beenruled on by the Indiana tax court; or
(B) the Indiana supreme court has either rejected a petitionfor review concerning the Indiana tax court's ruling on theinterlocutory appeal or issued a decision regarding theIndiana tax court's ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana boardshall issue an order within one (1) year after:
(1) the taxpayer filed its petition for review;
(2) the issuance of the Indiana board's determination under
subsection (d)(3) in the case of an appeal by the countyassessor; or
(3) the Indiana tax court or Indiana supreme court rules on ataxpayer's interlocutory appeal under subsection (d)(3) in thecase of an appeal by the county assessor;
whichever is latest.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,SEC.95; P.L.182-2009(ss), SEC.105.
IC 6-1.1-8.5-12
Rules
Sec. 12. The department of local government finance shall adoptrules to provide just valuations of industrial facilities under thischapter.
As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002,SEC.96.
IC 6-1.1-8.5-13
Conflicts with provisions in other chapters
Sec. 13. This chapter is designed to provide special rules for theassessment and taxation of industrial facilities in a qualifying county.If a provision of this chapter conflicts with a provision of anotherchapter of this article, the provision of this chapter controls withrespect to the assessment and taxation of an industrial facility.
As added by P.L.151-2001, SEC.3.