IC 6-1.1-8.7
    Chapter 8.7. Assessment of Industrial Facilities

IC 6-1.1-8.7-1
"Industrial company" and "department" defined
    Sec. 1. As used in this chapter:
        (1) "industrial company" means an owner or user of industrialproperty; and
        (2) "department" refers to the department of local governmentfinance.
As added by P.L.198-2001, SEC.27.

IC 6-1.1-8.7-2
"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; and
        (2) has a true tax value, as estimated by the department, of atleast twenty-five million dollars ($25,000,000) in a county.
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.198-2001, SEC.27.

IC 6-1.1-8.7-3 Version a
Petitions for reassessment of industrial facilities
    Note: This version of section effective until 1-1-2011. See alsofollowing version of this section, effective 1-1-2011.
    Sec. 3. (a) Before January 1, 2003, two hundred fifty (250) ormore owners of real property in a township may petition thedepartment to assess the real property of an industrial facility in thetownship for the 2004 assessment date.
    (b) Before January 1 of each year that a general reassessmentcommences under IC 6-1.1-4-4, two hundred fifty (250) or moreowners of real property in a township may petition the department toassess the real property of an industrial facility in the township forthat general reassessment.
    (c) An industrial company may at any time petition thedepartment to assess the real property of an industrial facility ownedor used by the company.
    (d) Before January 1 of any year, the county assessor of thecounty in which an industrial facility is located may petition thedepartment to assess the real property of the industrial facility for theassessment date in that year.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007,SEC.18.

IC 6-1.1-8.7-3 Version b Petitions for reassessment of industrial facilities
    Note: This version of section effective 1-1-2011. See alsopreceding version of this section, effective until 1-1-2011.
    Sec. 3. (a) Before January 1 of each year that a generalreassessment commences under IC 6-1.1-4-4, two hundred fifty (250)or more owners of real property in a township may petition thedepartment to assess the real property of an industrial facility in thetownship for that general reassessment.
    (b) An industrial company may at any time petition thedepartment to assess the real property of an industrial facility ownedor used by the company.
    (c) Before January 1 of any year, the county assessor of thecounty in which an industrial facility is located may petition thedepartment to assess the real property of the industrial facility for theassessment date in the following year.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007,SEC.18; P.L.113-2010, SEC.21.

IC 6-1.1-8.7-4
Assessments by department of local government finance
    Sec. 4. The department may assess the real property of anindustrial facility pursuant to a petition filed under section 3 of thischapter.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007,SEC.19.

IC 6-1.1-8.7-5 Version a
Scheduling of assessments
    Note: This version of section effective until 1-1-2011. See alsofollowing version of this section, effective 1-1-2011.
    Sec. 5. (a) If the department determines to assess an industrialfacility pursuant to a petition filed under section 3(a), 3(c), or 3(d) ofthis chapter, the department shall schedule the assessment not laterthan six (6) months after receiving the petition.
    (b) If the department determines to assess an industrial facilitypursuant to a petition filed under section 3(b) of this chapter, thedepartment shall schedule the assessment not later than three (3)months after the assessment date for which the petition was filed.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007,SEC.20.

IC 6-1.1-8.7-5 Version b
Scheduling of assessments
    Note: This version of section effective 1-1-2011. See alsopreceding version of this section, effective until 1-1-2011.
    Sec. 5. (a) If the department determines to assess an industrialfacility pursuant to a petition filed under section 3(b) or 3(c) of thischapter, the department shall schedule the assessment not later thansix (6) months after receiving the petition.
    (b) If the department determines to assess an industrial facility

pursuant to a petition filed under section 3(a) of this chapter, thedepartment shall schedule the assessment not later than three (3)months after the assessment date for which the petition was filed.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007,SEC.20; P.L.113-2010, SEC.22.

IC 6-1.1-8.7-6
Support from county assessors
    Sec. 6. The county assessor of the county in which the industrialfacility is located shall provide support to the department's assessorduring the course of the assessment of an industrial facility.
As added by P.L.198-2001, SEC.27.

IC 6-1.1-8.7-7
Certification of values; appeal and review
    Sec. 7. (a) When the department determines its final assessmentsof an industrial facility, the department shall certify the true taxvalues to the county assessor and the county auditor of the county inwhich the property is located. In addition, if an industrial companyhas appealed the department's final assessment of the industrialfacility, the department shall notify the county auditor of the appeal.
    (b) The county assessor shall review the certification of thedepartment to determine if any of an industrial company's propertyhas been omitted and notify the department of additions the countyassessor finds are necessary. The department shall consider thecounty assessor's findings and make any additions to the certificationthe department finds are necessary. The county auditor shall enter fortaxation the assessed valuation of an industrial facility that iscertified by the department.
As added by P.L.198-2001, SEC.27.

IC 6-1.1-8.7-8
Appeal of industrial facility assessment to the Indiana board;appeal procedure; deadline for determination
    Sec. 8. (a) The industrial company that owns or uses the industrialfacility assessed by the department under this chapter may appealthat assessment to the Indiana board. Subject to subsections (b), (c),(d), and (e), the county assessor of the county in which the industrialfacility is located may appeal an assessment by the department madeunder this chapter 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 fiscal

body 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.
    (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 tocomply 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 have the rightto appear at this hearing and to present testimony, tocross-examine witnesses, and to present evidence regarding thecounty 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's

administrative 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 undersubsection (d)(3) in the case of an appeal by the countyassessor; or
        (3) the Indiana tax court or the Indiana supreme court rules ona taxpayer's interlocutory appeal under subsection (d)(3) in thecase of an appeal by the county assessor;
whichever is latest.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007,SEC.21; P.L.182-2009(ss), SEC.106.

IC 6-1.1-8.7-9
Adoption of rules
    Sec. 9. The department may adopt rules to provide just valuationsof industrial facilities under this chapter.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007,SEC.22.

IC 6-1.1-8.7-10
Conflict of laws
    Sec. 10. This chapter is designed to provide special rules for theassessment and taxation of certain industrial facilities. If a provisionof this chapter conflicts with a provision of another chapter of thisarticle, the provision of this chapter controls with respect to theassessment and taxation of an industrial facility.
As added by P.L.198-2001, SEC.27.