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 an
owner 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 a
company's real property that:
(1) has been classified as industrial property under the rules of
the department of local government finance; and
(2) has a true tax value, as estimated by the department, of at
least twenty-five million dollars ($25,000,000) in a qualifying
county.
The term includes real property that is used under an agreement
under which the user exercises the beneficial rights of ownership for
the majority of a year. The term does not include real property
assessed 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 a
county 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Repealed
(Repealed by P.L.90-2002, SEC.528.)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 shall
be 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 to
the department of local government finance
Sec. 6. Before January 1 of each year the county assessor of each
qualifying county shall provide the department of local government
finance a list of each industrial facility located in the qualifying
county. 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 a
qualifying county shall notify the department of local government
finance of a newly constructed industrial facility that is located in the
township served by the township assessor. The county assessor shall
perform this duty for a township in a qualifying county if there is no
township assessor for the township.
(b) Each building commissioner in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the jurisdiction served by the
building commissioner.
(c) The department of local government finance shall schedule an
assessment under this chapter of a newly constructed industrial
facility within six (6) months after receiving notice of the
construction 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 under
IC 6-1.1-4-4 or a new assessment, the department of local
government finance shall assess each industrial facility in a
qualifying county.
(b) The following may not assess an industrial facility in a
qualifying 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 an
industrial facility is located shall provide support to the assessor of
the department of local government finance during the course of the
assessment 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 finance
determines its final assessments of an industrial facility under this
chapter, the department shall certify the true tax values to the county
assessor and the county auditor of the qualifying county in which the
property is located. In addition, if an industrial company has
appealed the department of local government finance's final
assessment of the industrial facility, the department of local
government finance shall notify the county auditor of the appeal.
(b) The county assessor of a qualifying county shall review the
certification of the department of local government finance to
determine if any of an industrial company's property has been
omitted and notify the department of additions the county assessor
finds are necessary. The department of local government finance
shall consider the county assessor's findings and make any additions
to the certification the department of local government finance finds
are necessary. The county auditor shall enter for taxation the
assessed valuation of an industrial facility that is certified by the
department 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 the
industrial facility assessed by the department of local government
finance under this chapter may appeal that assessment to the Indiana
board. Subject to subsections (b), (c), (d), and (e), the county
assessor of the county in which the industrial facility assessed by the
department of local government finance is located may appeal that
assessment to the Indiana board.
(b) The county assessor of a qualifying county may not expend
public money appealing an assessment under this section unless the
following requirements are met before a petition for review is
submitted to the Indiana board:
(1) The county assessor submits to the county fiscal body a
written estimate of the cost of the appeal.
(2) The county fiscal body adopts a resolution approving the
county assessor's proposed expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is in
accordance 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), an
appeal under this section shall be conducted in the same manner as
an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment
made under this chapter that is not appealed under this section is a
final unappealable order of the department of local government
finance.
(d) With respect to an appeal filed by a county assessor under this
section the following apply:
(1) In the petition for review to the Indiana board, the county
assessor shall state what the county assessor contends the
assessed value of the industrial facility should be and provide
substantial evidence in support of that contention. Failure to
comply with this requirement results in dismissal of the county
assessor's petition for review and no further appeal of the
assessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor files
a petition for review in compliance with subdivision (1), the
Indiana board shall hold a hearing at which the county assessor
must establish a reasonable likelihood of success on any
contentions made in the petition for review including, without
limitation, the contention required under subdivision (1)
regarding the assessed value of the real estate. The industrial
company whose industrial facility is the subject of the county
assessor's petition for review and the department of local
government finance has the right to appear at this hearing and
to present testimony, to cross-examine witnesses, and to present
evidence regarding the county assessor's contentions.
(3) Not later than thirty (30) days after the hearing held under
subdivision (2), the Indiana board shall issue a determination
whether the county assessor has established a reasonable
likelihood of success on the contentions in the petition for
review. If the Indiana board determines that the county assessor
has not established a reasonable likelihood of success on the
contentions in the petition for review, the county assessor's
petition for review shall be dismissed and no further appeal of
the assessment by the county assessor may be taken. If the
Indiana board determines that the county assessor has
established a reasonable likelihood of success on the
contentions in the petition for review, the Indiana board's
determination does not create the presumption that the county
assessor's contentions are valid. A determination by the Indiana
board that the county assessor has established a reasonable
likelihood of success on the contentions in the petition for
review may be appealed to the Indiana tax court as an
interlocutory appeal. A party may petition for review by the
Indiana supreme court of the Indiana tax court's ruling regarding
an interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appeal
under IC 6-1.1-15-4 and the county assessor shall not be
permitted to conduct discovery under the Indiana board's
administrative rules until a determination has been issued under
subdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has been
ruled on by the Indiana tax court; or
(B) the Indiana supreme court has either rejected a petition
for review concerning the Indiana tax court's ruling on the
interlocutory appeal or issued a decision regarding the
Indiana tax court's ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana board
shall 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 county
assessor; or
(3) the Indiana tax court or Indiana supreme court rules on a
taxpayer's interlocutory appeal under subsection (d)(3) in the
case 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 adopt
rules to provide just valuations of industrial facilities under this
chapter. 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 the
assessment and taxation of industrial facilities in a qualifying county.
If a provision of this chapter conflicts with a provision of another
chapter of this article, the provision of this chapter controls with
respect to the assessment and taxation of an industrial facility. As added by P.L.151-2001, SEC.3.
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 an
owner 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 a
company's real property that:
(1) has been classified as industrial property under the rules of
the department of local government finance; and
(2) has a true tax value, as estimated by the department, of at
least twenty-five million dollars ($25,000,000) in a qualifying
county.
The term includes real property that is used under an agreement
under which the user exercises the beneficial rights of ownership for
the majority of a year. The term does not include real property
assessed 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 a
county 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 shall
be 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 to
the department of local government finance
Sec. 6. Before January 1 of each year the county assessor of each
qualifying county shall provide the department of local government
finance a list of each industrial facility located in the qualifying
county. 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 a
qualifying county shall notify the department of local government
finance of a newly constructed industrial facility that is located in the
township served by the township assessor. The county assessor shall
perform this duty for a township in a qualifying county if there is no
township assessor for the township.
(b) Each building commissioner in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the jurisdiction served by the
building commissioner.
(c) The department of local government finance shall schedule an
assessment under this chapter of a newly constructed industrial
facility within six (6) months after receiving notice of the
construction 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 under
IC 6-1.1-4-4 or a new assessment, the department of local
government finance shall assess each industrial facility in a
qualifying county.
(b) The following may not assess an industrial facility in a
qualifying 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 an
industrial facility is located shall provide support to the assessor of
the department of local government finance during the course of the
assessment 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 finance
determines its final assessments of an industrial facility under this
chapter, the department shall certify the true tax values to the county
assessor and the county auditor of the qualifying county in which the
property is located. In addition, if an industrial company has
appealed the department of local government finance's final
assessment of the industrial facility, the department of local
government finance shall notify the county auditor of the appeal.
(b) The county assessor of a qualifying county shall review the
certification of the department of local government finance to
determine if any of an industrial company's property has been
omitted and notify the department of additions the county assessor
finds are necessary. The department of local government finance
shall consider the county assessor's findings and make any additions
to the certification the department of local government finance finds
are necessary. The county auditor shall enter for taxation the
assessed valuation of an industrial facility that is certified by the
department 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 the
industrial facility assessed by the department of local government
finance under this chapter may appeal that assessment to the Indiana
board. Subject to subsections (b), (c), (d), and (e), the county
assessor of the county in which the industrial facility assessed by the
department of local government finance is located may appeal that
assessment to the Indiana board.
(b) The county assessor of a qualifying county may not expend
public money appealing an assessment under this section unless the
following requirements are met before a petition for review is
submitted to the Indiana board:
(1) The county assessor submits to the county fiscal body a
written estimate of the cost of the appeal.
(2) The county fiscal body adopts a resolution approving the
county assessor's proposed expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is in
accordance 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), an
appeal under this section shall be conducted in the same manner as
an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment
made under this chapter that is not appealed under this section is a
final unappealable order of the department of local government
finance.
(d) With respect to an appeal filed by a county assessor under this
section the following apply:
(1) In the petition for review to the Indiana board, the county
assessor shall state what the county assessor contends the
assessed value of the industrial facility should be and provide
substantial evidence in support of that contention. Failure to
comply with this requirement results in dismissal of the county
assessor's petition for review and no further appeal of the
assessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor files
a petition for review in compliance with subdivision (1), the
Indiana board shall hold a hearing at which the county assessor
must establish a reasonable likelihood of success on any
contentions made in the petition for review including, without
limitation, the contention required under subdivision (1)
regarding the assessed value of the real estate. The industrial
company whose industrial facility is the subject of the county
assessor's petition for review and the department of local
government finance has the right to appear at this hearing and
to present testimony, to cross-examine witnesses, and to present
evidence regarding the county assessor's contentions.
(3) Not later than thirty (30) days after the hearing held under
subdivision (2), the Indiana board shall issue a determination
whether the county assessor has established a reasonable
likelihood of success on the contentions in the petition for
review. If the Indiana board determines that the county assessor
has not established a reasonable likelihood of success on the
contentions in the petition for review, the county assessor's
petition for review shall be dismissed and no further appeal of
the assessment by the county assessor may be taken. If the
Indiana board determines that the county assessor has
established a reasonable likelihood of success on the
contentions in the petition for review, the Indiana board's
determination does not create the presumption that the county
assessor's contentions are valid. A determination by the Indiana
board that the county assessor has established a reasonable
likelihood of success on the contentions in the petition for
review may be appealed to the Indiana tax court as an
interlocutory appeal. A party may petition for review by the
Indiana supreme court of the Indiana tax court's ruling regarding
an interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appeal
under IC 6-1.1-15-4 and the county assessor shall not be
permitted to conduct discovery under the Indiana board's
administrative rules until a determination has been issued under
subdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has been
ruled on by the Indiana tax court; or
(B) the Indiana supreme court has either rejected a petition
for review concerning the Indiana tax court's ruling on the
interlocutory appeal or issued a decision regarding the
Indiana tax court's ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana board
shall 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 county
assessor; or
(3) the Indiana tax court or Indiana supreme court rules on a
taxpayer's interlocutory appeal under subsection (d)(3) in the
case 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 adopt
rules to provide just valuations of industrial facilities under this
chapter. 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 the
assessment and taxation of industrial facilities in a qualifying county.
If a provision of this chapter conflicts with a provision of another
chapter of this article, the provision of this chapter controls with
respect to the assessment and taxation of an industrial facility. As added by P.L.151-2001, SEC.3.
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 an
owner 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 a
company's real property that:
(1) has been classified as industrial property under the rules of
the department of local government finance; and
(2) has a true tax value, as estimated by the department, of at
least twenty-five million dollars ($25,000,000) in a qualifying
county.
The term includes real property that is used under an agreement
under which the user exercises the beneficial rights of ownership for
the majority of a year. The term does not include real property
assessed 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 a
county 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 shall
be 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 to
the department of local government finance
Sec. 6. Before January 1 of each year the county assessor of each
qualifying county shall provide the department of local government
finance a list of each industrial facility located in the qualifying
county. 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 a
qualifying county shall notify the department of local government
finance of a newly constructed industrial facility that is located in the
township served by the township assessor. The county assessor shall
perform this duty for a township in a qualifying county if there is no
township assessor for the township.
(b) Each building commissioner in a qualifying county shall notify
the department of local government finance of a newly constructed
industrial facility that is located in the jurisdiction served by the
building commissioner.
(c) The department of local government finance shall schedule an
assessment under this chapter of a newly constructed industrial
facility within six (6) months after receiving notice of the
construction 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 under
IC 6-1.1-4-4 or a new assessment, the department of local
government finance shall assess each industrial facility in a
qualifying county.
(b) The following may not assess an industrial facility in a
qualifying 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 an
industrial facility is located shall provide support to the assessor of
the department of local government finance during the course of the
assessment 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 finance
determines its final assessments of an industrial facility under this
chapter, the department shall certify the true tax values to the county
assessor and the county auditor of the qualifying county in which the
property is located. In addition, if an industrial company has
appealed the department of local government finance's final
assessment of the industrial facility, the department of local
government finance shall notify the county auditor of the appeal.
(b) The county assessor of a qualifying county shall review the
certification of the department of local government finance to
determine if any of an industrial company's property has been
omitted and notify the department of additions the county assessor
finds are necessary. The department of local government finance
shall consider the county assessor's findings and make any additions
to the certification the department of local government finance finds
are necessary. The county auditor shall enter for taxation the
assessed valuation of an industrial facility that is certified by the
department 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 the
industrial facility assessed by the department of local government
finance under this chapter may appeal that assessment to the Indiana
board. Subject to subsections (b), (c), (d), and (e), the county
assessor of the county in which the industrial facility assessed by the
department of local government finance is located may appeal that
assessment to the Indiana board.
(b) The county assessor of a qualifying county may not expend
public money appealing an assessment under this section unless the
following requirements are met before a petition for review is
submitted to the Indiana board:
(1) The county assessor submits to the county fiscal body a
written estimate of the cost of the appeal.
(2) The county fiscal body adopts a resolution approving the
county assessor's proposed expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is in
accordance 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), an
appeal under this section shall be conducted in the same manner as
an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment
made under this chapter that is not appealed under this section is a
final unappealable order of the department of local government
finance.
(d) With respect to an appeal filed by a county assessor under this
section the following apply:
(1) In the petition for review to the Indiana board, the county
assessor shall state what the county assessor contends the
assessed value of the industrial facility should be and provide
substantial evidence in support of that contention. Failure to
comply with this requirement results in dismissal of the county
assessor's petition for review and no further appeal of the
assessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor files
a petition for review in compliance with subdivision (1), the
Indiana board shall hold a hearing at which the county assessor
must establish a reasonable likelihood of success on any
contentions made in the petition for review including, without
limitation, the contention required under subdivision (1)
regarding the assessed value of the real estate. The industrial
company whose industrial facility is the subject of the county
assessor's petition for review and the department of local
government finance has the right to appear at this hearing and
to present testimony, to cross-examine witnesses, and to present
evidence regarding the county assessor's contentions.
(3) Not later than thirty (30) days after the hearing held under
subdivision (2), the Indiana board shall issue a determination
whether the county assessor has established a reasonable
likelihood of success on the contentions in the petition for
review. If the Indiana board determines that the county assessor
has not established a reasonable likelihood of success on the
contentions in the petition for review, the county assessor's
petition for review shall be dismissed and no further appeal of
the assessment by the county assessor may be taken. If the
Indiana board determines that the county assessor has
established a reasonable likelihood of success on the
contentions in the petition for review, the Indiana board's
determination does not create the presumption that the county
assessor's contentions are valid. A determination by the Indiana
board that the county assessor has established a reasonable
likelihood of success on the contentions in the petition for
review may be appealed to the Indiana tax court as an
interlocutory appeal. A party may petition for review by the
Indiana supreme court of the Indiana tax court's ruling regarding
an interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appeal
under IC 6-1.1-15-4 and the county assessor shall not be
permitted to conduct discovery under the Indiana board's
administrative rules until a determination has been issued under
subdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has been
ruled on by the Indiana tax court; or
(B) the Indiana supreme court has either rejected a petition
for review concerning the Indiana tax court's ruling on the
interlocutory appeal or issued a decision regarding the
Indiana tax court's ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana board
shall 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 county
assessor; or
(3) the Indiana tax court or Indiana supreme court rules on a
taxpayer's interlocutory appeal under subsection (d)(3) in the
case 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 adopt
rules to provide just valuations of industrial facilities under this
chapter. 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 the
assessment and taxation of industrial facilities in a qualifying county.
If a provision of this chapter conflicts with a provision of another
chapter of this article, the provision of this chapter controls with
respect to the assessment and taxation of an industrial facility. As added by P.L.151-2001, SEC.3.
