IC 6-1.1-13
Chapter 13. Review of Current Assessments by County Property
Tax Assessment Board of Appeals
IC 6-1.1-13-1 Powers of board; notice of review
Sec. 1. The powers granted to each county property tax
assessment board of appeals under this chapter apply only to the
tangible property assessments made with respect to the last preceding
assessment date. Before a county property tax assessment board of
appeals changes any valuation or adds any tangible property and the
value of it to a return or the assessment rolls under this chapter, the
board shall give prior notice by mail to the taxpayer. The notice must
state a time when and place where the taxpayer may appear before
the board. The time stated in the notice must be at least ten (10) days
after the date the notice is mailed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.60.
IC 6-1.1-13-2 County assessment lists; recommendations for alterations
Sec. 2. When the county property tax assessment board of appeals
convenes, the county auditor shall submit to the board the assessment
list of the county for the current year as returned by the township
assessors (if any) and as amended and returned by the county
assessor. The county assessor shall make recommendations to the
board for corrections and changes in the returns and assessments.
The board shall consider and act upon all the recommendations. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.64, SEC.3; P.L.12-1992, SEC.18; P.L.84-1995, SEC.4;
P.L.6-1997, SEC.61; P.L.146-2008, SEC.133.
IC 6-1.1-13-3 Additions of undervalued or omitted property to list
Sec. 3. A county property tax assessment board of appeals shall,
on its own motion or on sufficient cause shown by any person, add
to the assessment lists the names of persons, the correct assessed
value of undervalued or omitted personal property, and the
description and correct assessed value of real property undervalued
on or omitted from the lists. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.62.
IC 6-1.1-13-4 Correction of errors in assessment list
Sec. 4. A county property tax assessment board of appeals shall
correct any errors in the names of persons, in the description of
tangible property, and in the assessed valuation of tangible property
appearing on the assessment lists. In addition, the board shall do
whatever else may be necessary to make the assessment lists and
returns comply with the provisions of this article and the rules and
regulations of the department of local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.63; P.L.90-2002, SEC.126.
IC 6-1.1-13-5 Reduction or increase of assessed value
Sec. 5. A county assessor shall reduce or increase the assessed
value of any tangible property in order to attain a just and equal basis
of assessment between the taxpayers of the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.64.
IC 6-1.1-13-6 Equalization among townships
Sec. 6. A county assessor shall inquire into the assessment of the
classes of tangible property in the various townships of the county
after March 1 in the year in which the general reassessment becomes
effective. The county assessor shall make any changes, whether
increases or decreases, in the assessed values which are necessary in
order to equalize these values in and between the various townships
of the county. In addition, the county assessor shall determine the
percent to be added to or deducted from the assessed values in order
to make a just, equitable, and uniform equalization of assessments in
and between the townships of the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.65; P.L.256-2003, SEC.8.
IC 6-1.1-13-7 Uniform equalization of assessment between townships; hearings
Sec. 7. If a county assessor proposes to change assessments under
section 6 of this chapter, the property tax assessment board of
appeals shall hold a hearing on the proposed changes before July 15
in the year in which a general assessment is to commence. It is
sufficient notice of the hearing and of any changes in assessments
ordered by the board subsequent to the hearing if the board gives
notice by publication once either in:
(1) two (2) newspapers which represent different political
parties and which are published in the county; or
(2) one (1) newspaper only, if two (2) newspapers which
represent different political parties are not published in the
county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.66.
IC 6-1.1-13-8 Aggregate township adjustments; limitations on adjustments;
setting aside
Sec. 8. A county assessor may not reduce the aggregate
assessment of all the townships of the county below a just, equitable,
and uniform assessment. A county assessor may not increase the
aggregate assessment beyond the amount actually necessary for a
proper and just equalization of assessments. If the county assessor
finds that the aggregate assessment of a township is too high or too
low or that it is generally so unequal as to render it impracticable to
equalize the aggregate assessment, the county assessor may set aside
the assessment of the township and order or conduct a new
assessment. To order or conduct a new assessment, the county
assessor must give notice and hold a hearing in the same manner as
required under section 7 of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.67.
IC 6-1.1-13-9
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-10
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-11
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-12 Limitation on altering assessed valuation of personal property
Sec. 12. If a taxpayer's personal property return for a year
substantially complies with the provisions of this article and the
regulations of the department of local government finance, the
county property tax assessment board of appeals may change the
assessed value claimed by the taxpayer on the return only within the
time period prescribed in IC 6-1.1-16-1. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.68; P.L.90-2002, SEC.127.
IC 6-1.1-13
Chapter 13. Review of Current Assessments by County Property
Tax Assessment Board of Appeals
IC 6-1.1-13-1 Powers of board; notice of review
Sec. 1. The powers granted to each county property tax
assessment board of appeals under this chapter apply only to the
tangible property assessments made with respect to the last preceding
assessment date. Before a county property tax assessment board of
appeals changes any valuation or adds any tangible property and the
value of it to a return or the assessment rolls under this chapter, the
board shall give prior notice by mail to the taxpayer. The notice must
state a time when and place where the taxpayer may appear before
the board. The time stated in the notice must be at least ten (10) days
after the date the notice is mailed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.60.
IC 6-1.1-13-2 County assessment lists; recommendations for alterations
Sec. 2. When the county property tax assessment board of appeals
convenes, the county auditor shall submit to the board the assessment
list of the county for the current year as returned by the township
assessors (if any) and as amended and returned by the county
assessor. The county assessor shall make recommendations to the
board for corrections and changes in the returns and assessments.
The board shall consider and act upon all the recommendations. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.64, SEC.3; P.L.12-1992, SEC.18; P.L.84-1995, SEC.4;
P.L.6-1997, SEC.61; P.L.146-2008, SEC.133.
IC 6-1.1-13-3 Additions of undervalued or omitted property to list
Sec. 3. A county property tax assessment board of appeals shall,
on its own motion or on sufficient cause shown by any person, add
to the assessment lists the names of persons, the correct assessed
value of undervalued or omitted personal property, and the
description and correct assessed value of real property undervalued
on or omitted from the lists. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.62.
IC 6-1.1-13-4 Correction of errors in assessment list
Sec. 4. A county property tax assessment board of appeals shall
correct any errors in the names of persons, in the description of
tangible property, and in the assessed valuation of tangible property
appearing on the assessment lists. In addition, the board shall do
whatever else may be necessary to make the assessment lists and
returns comply with the provisions of this article and the rules and
regulations of the department of local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.63; P.L.90-2002, SEC.126.
IC 6-1.1-13-5 Reduction or increase of assessed value
Sec. 5. A county assessor shall reduce or increase the assessed
value of any tangible property in order to attain a just and equal basis
of assessment between the taxpayers of the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.64.
IC 6-1.1-13-6 Equalization among townships
Sec. 6. A county assessor shall inquire into the assessment of the
classes of tangible property in the various townships of the county
after March 1 in the year in which the general reassessment becomes
effective. The county assessor shall make any changes, whether
increases or decreases, in the assessed values which are necessary in
order to equalize these values in and between the various townships
of the county. In addition, the county assessor shall determine the
percent to be added to or deducted from the assessed values in order
to make a just, equitable, and uniform equalization of assessments in
and between the townships of the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.65; P.L.256-2003, SEC.8.
IC 6-1.1-13-7 Uniform equalization of assessment between townships; hearings
Sec. 7. If a county assessor proposes to change assessments under
section 6 of this chapter, the property tax assessment board of
appeals shall hold a hearing on the proposed changes before July 15
in the year in which a general assessment is to commence. It is
sufficient notice of the hearing and of any changes in assessments
ordered by the board subsequent to the hearing if the board gives
notice by publication once either in:
(1) two (2) newspapers which represent different political
parties and which are published in the county; or
(2) one (1) newspaper only, if two (2) newspapers which
represent different political parties are not published in the
county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.66.
IC 6-1.1-13-8 Aggregate township adjustments; limitations on adjustments;
setting aside
Sec. 8. A county assessor may not reduce the aggregate
assessment of all the townships of the county below a just, equitable,
and uniform assessment. A county assessor may not increase the
aggregate assessment beyond the amount actually necessary for a
proper and just equalization of assessments. If the county assessor
finds that the aggregate assessment of a township is too high or too
low or that it is generally so unequal as to render it impracticable to
equalize the aggregate assessment, the county assessor may set aside
the assessment of the township and order or conduct a new
assessment. To order or conduct a new assessment, the county
assessor must give notice and hold a hearing in the same manner as
required under section 7 of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.67.
IC 6-1.1-13-9
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-10
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-11
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-12 Limitation on altering assessed valuation of personal property
Sec. 12. If a taxpayer's personal property return for a year
substantially complies with the provisions of this article and the
regulations of the department of local government finance, the
county property tax assessment board of appeals may change the
assessed value claimed by the taxpayer on the return only within the
time period prescribed in IC 6-1.1-16-1. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.68; P.L.90-2002, SEC.127.
IC 6-1.1-13
Chapter 13. Review of Current Assessments by County Property
Tax Assessment Board of Appeals
IC 6-1.1-13-1 Powers of board; notice of review
Sec. 1. The powers granted to each county property tax
assessment board of appeals under this chapter apply only to the
tangible property assessments made with respect to the last preceding
assessment date. Before a county property tax assessment board of
appeals changes any valuation or adds any tangible property and the
value of it to a return or the assessment rolls under this chapter, the
board shall give prior notice by mail to the taxpayer. The notice must
state a time when and place where the taxpayer may appear before
the board. The time stated in the notice must be at least ten (10) days
after the date the notice is mailed. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.60.
IC 6-1.1-13-2 County assessment lists; recommendations for alterations
Sec. 2. When the county property tax assessment board of appeals
convenes, the county auditor shall submit to the board the assessment
list of the county for the current year as returned by the township
assessors (if any) and as amended and returned by the county
assessor. The county assessor shall make recommendations to the
board for corrections and changes in the returns and assessments.
The board shall consider and act upon all the recommendations. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1981,
P.L.64, SEC.3; P.L.12-1992, SEC.18; P.L.84-1995, SEC.4;
P.L.6-1997, SEC.61; P.L.146-2008, SEC.133.
IC 6-1.1-13-3 Additions of undervalued or omitted property to list
Sec. 3. A county property tax assessment board of appeals shall,
on its own motion or on sufficient cause shown by any person, add
to the assessment lists the names of persons, the correct assessed
value of undervalued or omitted personal property, and the
description and correct assessed value of real property undervalued
on or omitted from the lists. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.62.
IC 6-1.1-13-4 Correction of errors in assessment list
Sec. 4. A county property tax assessment board of appeals shall
correct any errors in the names of persons, in the description of
tangible property, and in the assessed valuation of tangible property
appearing on the assessment lists. In addition, the board shall do
whatever else may be necessary to make the assessment lists and
returns comply with the provisions of this article and the rules and
regulations of the department of local government finance. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.63; P.L.90-2002, SEC.126.
IC 6-1.1-13-5 Reduction or increase of assessed value
Sec. 5. A county assessor shall reduce or increase the assessed
value of any tangible property in order to attain a just and equal basis
of assessment between the taxpayers of the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.64.
IC 6-1.1-13-6 Equalization among townships
Sec. 6. A county assessor shall inquire into the assessment of the
classes of tangible property in the various townships of the county
after March 1 in the year in which the general reassessment becomes
effective. The county assessor shall make any changes, whether
increases or decreases, in the assessed values which are necessary in
order to equalize these values in and between the various townships
of the county. In addition, the county assessor shall determine the
percent to be added to or deducted from the assessed values in order
to make a just, equitable, and uniform equalization of assessments in
and between the townships of the county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.65; P.L.256-2003, SEC.8.
IC 6-1.1-13-7 Uniform equalization of assessment between townships; hearings
Sec. 7. If a county assessor proposes to change assessments under
section 6 of this chapter, the property tax assessment board of
appeals shall hold a hearing on the proposed changes before July 15
in the year in which a general assessment is to commence. It is
sufficient notice of the hearing and of any changes in assessments
ordered by the board subsequent to the hearing if the board gives
notice by publication once either in:
(1) two (2) newspapers which represent different political
parties and which are published in the county; or
(2) one (1) newspaper only, if two (2) newspapers which
represent different political parties are not published in the
county. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.66.
IC 6-1.1-13-8 Aggregate township adjustments; limitations on adjustments;
setting aside
Sec. 8. A county assessor may not reduce the aggregate
assessment of all the townships of the county below a just, equitable,
and uniform assessment. A county assessor may not increase the
aggregate assessment beyond the amount actually necessary for a
proper and just equalization of assessments. If the county assessor
finds that the aggregate assessment of a township is too high or too
low or that it is generally so unequal as to render it impracticable to
equalize the aggregate assessment, the county assessor may set aside
the assessment of the township and order or conduct a new
assessment. To order or conduct a new assessment, the county
assessor must give notice and hold a hearing in the same manner as
required under section 7 of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.67.
IC 6-1.1-13-9
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-10
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-11
Repealed
(Repealed by P.L.69-1983, SEC.12.)
IC 6-1.1-13-12 Limitation on altering assessed valuation of personal property
Sec. 12. If a taxpayer's personal property return for a year
substantially complies with the provisions of this article and the
regulations of the department of local government finance, the
county property tax assessment board of appeals may change the
assessed value claimed by the taxpayer on the return only within the
time period prescribed in IC 6-1.1-16-1. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.6-1997,
SEC.68; P.L.90-2002, SEC.127.
