IC 6-1.1-14
Chapter 14. Review of Assessments by the Department of Local
Government Finance
IC 6-1.1-14-1
Repealed
(Repealed by P.L.37-1992, SEC.10.)
IC 6-1.1-14-2
Repealed
(Repealed by P.L.219-2007, SEC.150.)
IC 6-1.1-14-3
Repealed
(Repealed by P.L.219-2007, SEC.150.)
IC 6-1.1-14-4 Review county assessment; hearing
Sec. 4. The department of local government finance shall review
the assessments of all tangible property made by the various counties
of this state. If the department of local government finance
determines that the assessment of a county appears to be improper,
the department shall mail a certified notice to the auditor of the
county informing the auditor of the department's determination to
consider the modification of that county's assessment. The notice
shall state whether the modification to be considered is related to real
property, personal property, or both. The notice shall also state a day,
at least ten (10) days after the day the notice is mailed, when a
hearing on the assessment will be held. In addition to the notice to
the county auditor, the department of local government finance shall
give the notice, if any, required under section 9(a) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.130.
IC 6-1.1-14-5 Equalizing assessed value; order
Sec. 5. (a) After holding the hearings referred to in section 4 of
this chapter, the department of local government finance shall, in
order to equalize assessed values in any county or in the state as a
whole, issue an order increasing or decreasing assessed values of any
tangible property if the department finds:
(1) that the assessed values in any county are not uniform and
equal as to townships, portions of the same township, or classes
of property; or
(2) that the assessed values in this state are not uniform and
equal either as between counties or as to classes of property.
(b) The department of local government finance may not issue an
equalization order to increase or decrease assessed values under this
section more than twelve (12) months after the county estimates of
assessed valuation required under IC 6-1.1-17-1(a) are filed with the
department.
(c) If the department of local government finance issues an
equalization order under this section, the department shall state in the
order the percentage to be added to or deducted from the assessed
value of the tangible property affected by the order.
(d) In issuing an equalization order under this section, the
department of local government finance may not reduce or increase
the aggregate assessed values of any township beyond the amounts
actually necessary for a just and proper equalization of assessments
within the entire state. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.3; P.L.24-1986, SEC.15; P.L.37-1992, SEC.3; P.L.6-1997,
SEC.69; P.L.90-2002, SEC.131; P.L.154-2006, SEC.38.
IC 6-1.1-14-6 Equalization orders; copies
Sec. 6. If the department of local government finance issues an
equalization order under section 5 of this chapter, the department
shall mail certified copies of the order to the auditor and the sheriff
of each county affected by the order. The department of local
government finance shall mail the copies within five (5) days after
the equalization order is adopted. Each county sheriff shall
immediately post a copy of the equalization order in the county
courthouse at the place customarily used for posting public notices.
If the department of local government finance issues an equalization
order under section 5 of this chapter, the department shall also give
the notice required under section 9(b) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.132.
IC 6-1.1-14-7 Petitions for review of equalization order
Sec. 7. The county assessor, a township assessor (if any), or ten
(10) or more taxpayers who are affected by an equalization order
issued under section 5 of this chapter may file a petition for review
of the order with the county auditor of the county to which the
equalization order is issued. The petition must be filed within ten
(10) days after notice of the order is given under section 9 of this
chapter. The petition shall set forth, in the form and detail prescribed
by the department of local government finance, the objections to the
equalization order. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.9; P.L.6-1997, SEC.70; P.L.90-2002, SEC.133; P.L.146-2008,
SEC.134.
IC 6-1.1-14-8 Review equalization order by department of local government
finance; hearing; determination; appeal
Sec. 8. (a) If a petition for review of an equalization order is filed
with a county auditor under section 7 of this chapter, the county
auditor shall immediately mail a certified copy of the petition and
any information relevant to the petition to the department of local
government finance. Within a reasonable period of time, the
department of local government finance shall fix a date for a hearing
on the petition. The hearing shall be held in the county to which the
equalization order has been directed. At least three (3) days before
the date fixed for the hearing, the department of local government
finance shall give notice of the hearing by mail to the township
assessor (if any) and the county assessor whose assessment is
affected by the order and to the first ten (10) taxpayers whose names
appear on the petition for review at the addresses listed by those
taxpayers on the petition. In addition, the department of local
government finance shall give the notice, if any, required under
section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department
of local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with
respect to the order to the county auditor. The county auditor shall
immediately make any changes in the assessed values required by the
action of the department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the
department of local government finance under subsection (b). The
petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (b). (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9;
P.L.146-2008, SEC.135.
IC 6-1.1-14-9 Notice of hearing to taxpayers
Sec. 9. (a) If a hearing is required under section 4 or section 8 of
this chapter, the department of local government finance shall give
notice to the taxpayers of each county for which the department is to
consider an increase in the assessments. The notice shall state the
time, place, and object of the public hearing on the assessments. The
department of local government finance shall give the notice in the
manner prescribed in subsection (c).
(b) If an equalization order is issued under section 5 of this
chapter, the department of local government finance shall give notice
of the order to the taxpayers of each county to which the order is
directed. The department of local government finance shall give the
notice in the manner provided in subsection (c). The notice required
by this subsection is in lieu of the notices required by IC 6-1.1-3-20
or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the
county; or
(2) one (1) newspaper of general circulation published in the
county if two (2) newspapers of general circulation are not
published in the county.
If there are no newspapers of general circulation published in the
county, the notice shall be given by posting a statement of the time,
place, and object of the hearing in the county courthouse at the usual
place for posting public notices. The published or posted notice of a
hearing shall be given at least ten (10) days before the time fixed for
the hearing. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.135; P.L.146-2008, SEC.136.
IC 6-1.1-14-10 Review or reassessment by department of local government finance
at any time
Sec. 10. The department of local government finance may at any
time review the assessment or reassessment of any tangible property
and may reassess the property. Any change in an assessment is
subject to the requirements and limitations prescribed in section 11
of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.136.
IC 6-1.1-14-11 Notice of hearing to taxpayers; notice of fund determination;
appeal
Sec. 11. The department of local government finance shall give
notice by mail to a taxpayer whose assessment is to be reviewed
under section 10 of this chapter. The notice shall state the time,
place, and object of a hearing on the assessment. The time fixed for
the hearing must be at least ten (10) days after the day the notice is
mailed. After the hearing, the department of local government
finance shall assess the property in question and mail a certified
notice of its final determination to the appropriate county auditor. In
addition, the department of local government finance shall notify the
taxpayer by mail of its final determination. An assessment or
reassessment may not be made under this section unless notice of the
final determination of the department of local government finance is
given to the taxpayer within the same time period prescribed, in
IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment
notice. A taxpayer may initiate an appeal of the department's final
determination by filing a petition with the Indiana board not more
than forty-five (45) days after the department gives the taxpayer
notice of the final determination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.137; P.L.256-2003, SEC.10.
IC 6-1.1-14
Chapter 14. Review of Assessments by the Department of Local
Government Finance
IC 6-1.1-14-1
Repealed
(Repealed by P.L.37-1992, SEC.10.)
IC 6-1.1-14-2
Repealed
(Repealed by P.L.219-2007, SEC.150.)
IC 6-1.1-14-3
Repealed
(Repealed by P.L.219-2007, SEC.150.)
IC 6-1.1-14-4 Review county assessment; hearing
Sec. 4. The department of local government finance shall review
the assessments of all tangible property made by the various counties
of this state. If the department of local government finance
determines that the assessment of a county appears to be improper,
the department shall mail a certified notice to the auditor of the
county informing the auditor of the department's determination to
consider the modification of that county's assessment. The notice
shall state whether the modification to be considered is related to real
property, personal property, or both. The notice shall also state a day,
at least ten (10) days after the day the notice is mailed, when a
hearing on the assessment will be held. In addition to the notice to
the county auditor, the department of local government finance shall
give the notice, if any, required under section 9(a) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.130.
IC 6-1.1-14-5 Equalizing assessed value; order
Sec. 5. (a) After holding the hearings referred to in section 4 of
this chapter, the department of local government finance shall, in
order to equalize assessed values in any county or in the state as a
whole, issue an order increasing or decreasing assessed values of any
tangible property if the department finds:
(1) that the assessed values in any county are not uniform and
equal as to townships, portions of the same township, or classes
of property; or
(2) that the assessed values in this state are not uniform and
equal either as between counties or as to classes of property.
(b) The department of local government finance may not issue an
equalization order to increase or decrease assessed values under this
section more than twelve (12) months after the county estimates of
assessed valuation required under IC 6-1.1-17-1(a) are filed with the
department.
(c) If the department of local government finance issues an
equalization order under this section, the department shall state in the
order the percentage to be added to or deducted from the assessed
value of the tangible property affected by the order.
(d) In issuing an equalization order under this section, the
department of local government finance may not reduce or increase
the aggregate assessed values of any township beyond the amounts
actually necessary for a just and proper equalization of assessments
within the entire state. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.3; P.L.24-1986, SEC.15; P.L.37-1992, SEC.3; P.L.6-1997,
SEC.69; P.L.90-2002, SEC.131; P.L.154-2006, SEC.38.
IC 6-1.1-14-6 Equalization orders; copies
Sec. 6. If the department of local government finance issues an
equalization order under section 5 of this chapter, the department
shall mail certified copies of the order to the auditor and the sheriff
of each county affected by the order. The department of local
government finance shall mail the copies within five (5) days after
the equalization order is adopted. Each county sheriff shall
immediately post a copy of the equalization order in the county
courthouse at the place customarily used for posting public notices.
If the department of local government finance issues an equalization
order under section 5 of this chapter, the department shall also give
the notice required under section 9(b) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.132.
IC 6-1.1-14-7 Petitions for review of equalization order
Sec. 7. The county assessor, a township assessor (if any), or ten
(10) or more taxpayers who are affected by an equalization order
issued under section 5 of this chapter may file a petition for review
of the order with the county auditor of the county to which the
equalization order is issued. The petition must be filed within ten
(10) days after notice of the order is given under section 9 of this
chapter. The petition shall set forth, in the form and detail prescribed
by the department of local government finance, the objections to the
equalization order. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.9; P.L.6-1997, SEC.70; P.L.90-2002, SEC.133; P.L.146-2008,
SEC.134.
IC 6-1.1-14-8 Review equalization order by department of local government
finance; hearing; determination; appeal
Sec. 8. (a) If a petition for review of an equalization order is filed
with a county auditor under section 7 of this chapter, the county
auditor shall immediately mail a certified copy of the petition and
any information relevant to the petition to the department of local
government finance. Within a reasonable period of time, the
department of local government finance shall fix a date for a hearing
on the petition. The hearing shall be held in the county to which the
equalization order has been directed. At least three (3) days before
the date fixed for the hearing, the department of local government
finance shall give notice of the hearing by mail to the township
assessor (if any) and the county assessor whose assessment is
affected by the order and to the first ten (10) taxpayers whose names
appear on the petition for review at the addresses listed by those
taxpayers on the petition. In addition, the department of local
government finance shall give the notice, if any, required under
section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department
of local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with
respect to the order to the county auditor. The county auditor shall
immediately make any changes in the assessed values required by the
action of the department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the
department of local government finance under subsection (b). The
petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (b). (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9;
P.L.146-2008, SEC.135.
IC 6-1.1-14-9 Notice of hearing to taxpayers
Sec. 9. (a) If a hearing is required under section 4 or section 8 of
this chapter, the department of local government finance shall give
notice to the taxpayers of each county for which the department is to
consider an increase in the assessments. The notice shall state the
time, place, and object of the public hearing on the assessments. The
department of local government finance shall give the notice in the
manner prescribed in subsection (c).
(b) If an equalization order is issued under section 5 of this
chapter, the department of local government finance shall give notice
of the order to the taxpayers of each county to which the order is
directed. The department of local government finance shall give the
notice in the manner provided in subsection (c). The notice required
by this subsection is in lieu of the notices required by IC 6-1.1-3-20
or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the
county; or
(2) one (1) newspaper of general circulation published in the
county if two (2) newspapers of general circulation are not
published in the county.
If there are no newspapers of general circulation published in the
county, the notice shall be given by posting a statement of the time,
place, and object of the hearing in the county courthouse at the usual
place for posting public notices. The published or posted notice of a
hearing shall be given at least ten (10) days before the time fixed for
the hearing. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.135; P.L.146-2008, SEC.136.
IC 6-1.1-14-10 Review or reassessment by department of local government finance
at any time
Sec. 10. The department of local government finance may at any
time review the assessment or reassessment of any tangible property
and may reassess the property. Any change in an assessment is
subject to the requirements and limitations prescribed in section 11
of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.136.
IC 6-1.1-14-11 Notice of hearing to taxpayers; notice of fund determination;
appeal
Sec. 11. The department of local government finance shall give
notice by mail to a taxpayer whose assessment is to be reviewed
under section 10 of this chapter. The notice shall state the time,
place, and object of a hearing on the assessment. The time fixed for
the hearing must be at least ten (10) days after the day the notice is
mailed. After the hearing, the department of local government
finance shall assess the property in question and mail a certified
notice of its final determination to the appropriate county auditor. In
addition, the department of local government finance shall notify the
taxpayer by mail of its final determination. An assessment or
reassessment may not be made under this section unless notice of the
final determination of the department of local government finance is
given to the taxpayer within the same time period prescribed, in
IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment
notice. A taxpayer may initiate an appeal of the department's final
determination by filing a petition with the Indiana board not more
than forty-five (45) days after the department gives the taxpayer
notice of the final determination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.137; P.L.256-2003, SEC.10.
IC 6-1.1-14
Chapter 14. Review of Assessments by the Department of Local
Government Finance
IC 6-1.1-14-1
Repealed
(Repealed by P.L.37-1992, SEC.10.)
IC 6-1.1-14-2
Repealed
(Repealed by P.L.219-2007, SEC.150.)
IC 6-1.1-14-3
Repealed
(Repealed by P.L.219-2007, SEC.150.)
IC 6-1.1-14-4 Review county assessment; hearing
Sec. 4. The department of local government finance shall review
the assessments of all tangible property made by the various counties
of this state. If the department of local government finance
determines that the assessment of a county appears to be improper,
the department shall mail a certified notice to the auditor of the
county informing the auditor of the department's determination to
consider the modification of that county's assessment. The notice
shall state whether the modification to be considered is related to real
property, personal property, or both. The notice shall also state a day,
at least ten (10) days after the day the notice is mailed, when a
hearing on the assessment will be held. In addition to the notice to
the county auditor, the department of local government finance shall
give the notice, if any, required under section 9(a) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.130.
IC 6-1.1-14-5 Equalizing assessed value; order
Sec. 5. (a) After holding the hearings referred to in section 4 of
this chapter, the department of local government finance shall, in
order to equalize assessed values in any county or in the state as a
whole, issue an order increasing or decreasing assessed values of any
tangible property if the department finds:
(1) that the assessed values in any county are not uniform and
equal as to townships, portions of the same township, or classes
of property; or
(2) that the assessed values in this state are not uniform and
equal either as between counties or as to classes of property.
(b) The department of local government finance may not issue an
equalization order to increase or decrease assessed values under this
section more than twelve (12) months after the county estimates of
assessed valuation required under IC 6-1.1-17-1(a) are filed with the
department.
(c) If the department of local government finance issues an
equalization order under this section, the department shall state in the
order the percentage to be added to or deducted from the assessed
value of the tangible property affected by the order.
(d) In issuing an equalization order under this section, the
department of local government finance may not reduce or increase
the aggregate assessed values of any township beyond the amounts
actually necessary for a just and proper equalization of assessments
within the entire state. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.69-1983,
SEC.3; P.L.24-1986, SEC.15; P.L.37-1992, SEC.3; P.L.6-1997,
SEC.69; P.L.90-2002, SEC.131; P.L.154-2006, SEC.38.
IC 6-1.1-14-6 Equalization orders; copies
Sec. 6. If the department of local government finance issues an
equalization order under section 5 of this chapter, the department
shall mail certified copies of the order to the auditor and the sheriff
of each county affected by the order. The department of local
government finance shall mail the copies within five (5) days after
the equalization order is adopted. Each county sheriff shall
immediately post a copy of the equalization order in the county
courthouse at the place customarily used for posting public notices.
If the department of local government finance issues an equalization
order under section 5 of this chapter, the department shall also give
the notice required under section 9(b) of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.132.
IC 6-1.1-14-7 Petitions for review of equalization order
Sec. 7. The county assessor, a township assessor (if any), or ten
(10) or more taxpayers who are affected by an equalization order
issued under section 5 of this chapter may file a petition for review
of the order with the county auditor of the county to which the
equalization order is issued. The petition must be filed within ten
(10) days after notice of the order is given under section 9 of this
chapter. The petition shall set forth, in the form and detail prescribed
by the department of local government finance, the objections to the
equalization order. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.74-1987,
SEC.9; P.L.6-1997, SEC.70; P.L.90-2002, SEC.133; P.L.146-2008,
SEC.134.
IC 6-1.1-14-8 Review equalization order by department of local government
finance; hearing; determination; appeal
Sec. 8. (a) If a petition for review of an equalization order is filed
with a county auditor under section 7 of this chapter, the county
auditor shall immediately mail a certified copy of the petition and
any information relevant to the petition to the department of local
government finance. Within a reasonable period of time, the
department of local government finance shall fix a date for a hearing
on the petition. The hearing shall be held in the county to which the
equalization order has been directed. At least three (3) days before
the date fixed for the hearing, the department of local government
finance shall give notice of the hearing by mail to the township
assessor (if any) and the county assessor whose assessment is
affected by the order and to the first ten (10) taxpayers whose names
appear on the petition for review at the addresses listed by those
taxpayers on the petition. In addition, the department of local
government finance shall give the notice, if any, required under
section 9(a) of this chapter.
(b) After the hearing required by subsection (a), the department
of local government finance may affirm, modify, or set aside its
equalization order. The department shall certify its action with
respect to the order to the county auditor. The county auditor shall
immediately make any changes in the assessed values required by the
action of the department of local government finance.
(c) A person whose name appears on the petition for review may
petition for judicial review of the final determination of the
department of local government finance under subsection (b). The
petition must be filed in the tax court not more than forty-five (45)
days after the department certifies its action under subsection (b). (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1977,
P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9;
P.L.146-2008, SEC.135.
IC 6-1.1-14-9 Notice of hearing to taxpayers
Sec. 9. (a) If a hearing is required under section 4 or section 8 of
this chapter, the department of local government finance shall give
notice to the taxpayers of each county for which the department is to
consider an increase in the assessments. The notice shall state the
time, place, and object of the public hearing on the assessments. The
department of local government finance shall give the notice in the
manner prescribed in subsection (c).
(b) If an equalization order is issued under section 5 of this
chapter, the department of local government finance shall give notice
of the order to the taxpayers of each county to which the order is
directed. The department of local government finance shall give the
notice in the manner provided in subsection (c). The notice required
by this subsection is in lieu of the notices required by IC 6-1.1-3-20
or IC 6-1.1-4-22.
(c) A notice required by this section shall be published once in:
(1) two (2) newspapers of general circulation published in the
county; or
(2) one (1) newspaper of general circulation published in the
county if two (2) newspapers of general circulation are not
published in the county.
If there are no newspapers of general circulation published in the
county, the notice shall be given by posting a statement of the time,
place, and object of the hearing in the county courthouse at the usual
place for posting public notices. The published or posted notice of a
hearing shall be given at least ten (10) days before the time fixed for
the hearing. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.135; P.L.146-2008, SEC.136.
IC 6-1.1-14-10 Review or reassessment by department of local government finance
at any time
Sec. 10. The department of local government finance may at any
time review the assessment or reassessment of any tangible property
and may reassess the property. Any change in an assessment is
subject to the requirements and limitations prescribed in section 11
of this chapter. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.136.
IC 6-1.1-14-11 Notice of hearing to taxpayers; notice of fund determination;
appeal
Sec. 11. The department of local government finance shall give
notice by mail to a taxpayer whose assessment is to be reviewed
under section 10 of this chapter. The notice shall state the time,
place, and object of a hearing on the assessment. The time fixed for
the hearing must be at least ten (10) days after the day the notice is
mailed. After the hearing, the department of local government
finance shall assess the property in question and mail a certified
notice of its final determination to the appropriate county auditor. In
addition, the department of local government finance shall notify the
taxpayer by mail of its final determination. An assessment or
reassessment may not be made under this section unless notice of the
final determination of the department of local government finance is
given to the taxpayer within the same time period prescribed, in
IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment
notice. A taxpayer may initiate an appeal of the department's final
determination by filing a petition with the Indiana board not more
than forty-five (45) days after the department gives the taxpayer
notice of the final determination. (Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.90-2002,
SEC.137; P.L.256-2003, SEC.10.
