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 industrial
property; and
(2) "department" refers to the department of local government
finance. 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 a
company's real property that:
(1) has been classified as industrial property under the rules of
the department; and
(2) has a true tax value, as estimated by the department, of at
least twenty-five million dollars ($25,000,000) in a 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.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 also
following version of this section, effective 1-1-2011.
Sec. 3. (a) Before January 1, 2003, two hundred fifty (250) or
more owners of real property in a township may petition the
department to assess the real property of an industrial facility in the
township for the 2004 assessment date.
(b) Before January 1 of each year that a general reassessment
commences under IC 6-1.1-4-4, two hundred fifty (250) or more
owners of real property in a township may petition the department to
assess the real property of an industrial facility in the township for
that general reassessment.
(c) An industrial company may at any time petition the
department to assess the real property of an industrial facility owned
or used by the company.
(d) Before January 1 of any year, the county assessor of the
county in which an industrial facility is located may petition the
department to assess the real property of the industrial facility for the
assessment 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 3. (a) Before January 1 of each year that a general
reassessment commences under IC 6-1.1-4-4, two hundred fifty (250)
or more owners of real property in a township may petition the
department to assess the real property of an industrial facility in the
township for that general reassessment.
(b) An industrial company may at any time petition the
department to assess the real property of an industrial facility owned
or used by the company.
(c) Before January 1 of any year, the county assessor of the
county in which an industrial facility is located may petition the
department to assess the real property of the industrial facility for the
assessment 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 an
industrial facility pursuant to a petition filed under section 3 of this
chapter. 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 also
following version of this section, effective 1-1-2011.
Sec. 5. (a) If the department determines to assess an industrial
facility pursuant to a petition filed under section 3(a), 3(c), or 3(d) of
this chapter, the department shall schedule the assessment not later
than six (6) months after receiving the petition.
(b) If the department determines to assess an industrial facility
pursuant to a petition filed under section 3(b) of this chapter, the
department 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 5. (a) If the department determines to assess an industrial
facility pursuant to a petition filed under section 3(b) or 3(c) of this
chapter, the department shall schedule the assessment not later than
six (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, the
department 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 industrial
facility is located shall provide support to the department's assessor
during 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 assessments
of an industrial facility, the department shall certify the true tax
values to the county assessor and the county auditor of the county in
which the property is located. In addition, if an industrial company
has appealed the department's final assessment of the industrial
facility, the department shall notify the county auditor of the appeal.
(b) The county assessor shall review the certification of the
department 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 shall consider the
county assessor's findings and make any additions to the certification
the department finds are necessary. The county auditor shall enter for
taxation the assessed valuation of an industrial facility that is
certified 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 industrial
facility assessed by the department 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 is located may appeal an assessment by the department made
under this chapter 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.
(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 have 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 the 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.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 valuations
of 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 the
assessment and taxation of certain industrial facilities. 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.198-2001, SEC.27.
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 industrial
property; and
(2) "department" refers to the department of local government
finance. 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 a
company's real property that:
(1) has been classified as industrial property under the rules of
the department; and
(2) has a true tax value, as estimated by the department, of at
least twenty-five million dollars ($25,000,000) in a 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.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 also
following version of this section, effective 1-1-2011.
Sec. 3. (a) Before January 1, 2003, two hundred fifty (250) or
more owners of real property in a township may petition the
department to assess the real property of an industrial facility in the
township for the 2004 assessment date.
(b) Before January 1 of each year that a general reassessment
commences under IC 6-1.1-4-4, two hundred fifty (250) or more
owners of real property in a township may petition the department to
assess the real property of an industrial facility in the township for
that general reassessment.
(c) An industrial company may at any time petition the
department to assess the real property of an industrial facility owned
or used by the company.
(d) Before January 1 of any year, the county assessor of the
county in which an industrial facility is located may petition the
department to assess the real property of the industrial facility for the
assessment 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 3. (a) Before January 1 of each year that a general
reassessment commences under IC 6-1.1-4-4, two hundred fifty (250)
or more owners of real property in a township may petition the
department to assess the real property of an industrial facility in the
township for that general reassessment.
(b) An industrial company may at any time petition the
department to assess the real property of an industrial facility owned
or used by the company.
(c) Before January 1 of any year, the county assessor of the
county in which an industrial facility is located may petition the
department to assess the real property of the industrial facility for the
assessment 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 an
industrial facility pursuant to a petition filed under section 3 of this
chapter. 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 also
following version of this section, effective 1-1-2011.
Sec. 5. (a) If the department determines to assess an industrial
facility pursuant to a petition filed under section 3(a), 3(c), or 3(d) of
this chapter, the department shall schedule the assessment not later
than six (6) months after receiving the petition.
(b) If the department determines to assess an industrial facility
pursuant to a petition filed under section 3(b) of this chapter, the
department 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 5. (a) If the department determines to assess an industrial
facility pursuant to a petition filed under section 3(b) or 3(c) of this
chapter, the department shall schedule the assessment not later than
six (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, the
department 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 industrial
facility is located shall provide support to the department's assessor
during 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 assessments
of an industrial facility, the department shall certify the true tax
values to the county assessor and the county auditor of the county in
which the property is located. In addition, if an industrial company
has appealed the department's final assessment of the industrial
facility, the department shall notify the county auditor of the appeal.
(b) The county assessor shall review the certification of the
department 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 shall consider the
county assessor's findings and make any additions to the certification
the department finds are necessary. The county auditor shall enter for
taxation the assessed valuation of an industrial facility that is
certified 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 industrial
facility assessed by the department 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 is located may appeal an assessment by the department made
under this chapter 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.
(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 have 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 the 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.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 valuations
of 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 the
assessment and taxation of certain industrial facilities. 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.198-2001, SEC.27.
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 industrial
property; and
(2) "department" refers to the department of local government
finance. 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 a
company's real property that:
(1) has been classified as industrial property under the rules of
the department; and
(2) has a true tax value, as estimated by the department, of at
least twenty-five million dollars ($25,000,000) in a 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.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 also
following version of this section, effective 1-1-2011.
Sec. 3. (a) Before January 1, 2003, two hundred fifty (250) or
more owners of real property in a township may petition the
department to assess the real property of an industrial facility in the
township for the 2004 assessment date.
(b) Before January 1 of each year that a general reassessment
commences under IC 6-1.1-4-4, two hundred fifty (250) or more
owners of real property in a township may petition the department to
assess the real property of an industrial facility in the township for
that general reassessment.
(c) An industrial company may at any time petition the
department to assess the real property of an industrial facility owned
or used by the company.
(d) Before January 1 of any year, the county assessor of the
county in which an industrial facility is located may petition the
department to assess the real property of the industrial facility for the
assessment 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 3. (a) Before January 1 of each year that a general
reassessment commences under IC 6-1.1-4-4, two hundred fifty (250)
or more owners of real property in a township may petition the
department to assess the real property of an industrial facility in the
township for that general reassessment.
(b) An industrial company may at any time petition the
department to assess the real property of an industrial facility owned
or used by the company.
(c) Before January 1 of any year, the county assessor of the
county in which an industrial facility is located may petition the
department to assess the real property of the industrial facility for the
assessment 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 an
industrial facility pursuant to a petition filed under section 3 of this
chapter. 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 also
following version of this section, effective 1-1-2011.
Sec. 5. (a) If the department determines to assess an industrial
facility pursuant to a petition filed under section 3(a), 3(c), or 3(d) of
this chapter, the department shall schedule the assessment not later
than six (6) months after receiving the petition.
(b) If the department determines to assess an industrial facility
pursuant to a petition filed under section 3(b) of this chapter, the
department 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 also
preceding version of this section, effective until 1-1-2011.
Sec. 5. (a) If the department determines to assess an industrial
facility pursuant to a petition filed under section 3(b) or 3(c) of this
chapter, the department shall schedule the assessment not later than
six (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, the
department 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 industrial
facility is located shall provide support to the department's assessor
during 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 assessments
of an industrial facility, the department shall certify the true tax
values to the county assessor and the county auditor of the county in
which the property is located. In addition, if an industrial company
has appealed the department's final assessment of the industrial
facility, the department shall notify the county auditor of the appeal.
(b) The county assessor shall review the certification of the
department 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 shall consider the
county assessor's findings and make any additions to the certification
the department finds are necessary. The county auditor shall enter for
taxation the assessed valuation of an industrial facility that is
certified 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 industrial
facility assessed by the department 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 is located may appeal an assessment by the department made
under this chapter 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.
(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 have 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 the 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.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 valuations
of 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 the
assessment and taxation of certain industrial facilities. 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.198-2001, SEC.27.
