Chapter 15 - PROCEDURES FOR REVIEW AND APPEAL OF ASSESSMENT AND CORRECTION OF ERRORS
- Section 6-1.1-15-0.3 - Transfer of certain petitions for review to Indiana board of tax review; governing law
- Section 6-1.1-15-0.5 - "County board"
- Section 6-1.1-15-0.6 - Property tax assessment repeals for assessment dates in 2002, 2003, or 2004; filing petition; requirements
- Section 6-1.1-15-0.7 - Holder of a tax sale certificate; no interest in property for purposes of obtaining a review or bringing an appeal
- Section 6-1.1-15-0.8 - "Taxpayer"
- Section 6-1.1-15-1 - [Repealed]
- Section 6-1.1-15-1.1 - [Effective Until 7/1/2024] Taxpayer's appeal of an assessment; exceptions; prohibited claims; deadlines
- Section 6-1.1-15-1.1 - [Effective 7/1/2024] Taxpayer's appeal of an assessment; exceptions; prohibited claims; deadlines
- Section 6-1.1-15-1.2 - [Effective Until 7/1/2024] Preliminary informal meeting; hearing by county board; notice; continuance; withdraw of appeal; appraisal not required; penalty
- Section 6-1.1-15-1.2 - [Effective 7/1/2024] Preliminary informal meeting; hearing by county board; notice; continuance; withdraw of appeal; appraisal not required; penalty
- Section 6-1.1-15-1.5 - Authorization to enter into agreements to waive review of an assessment in an allocation area during the term of bonds or lease obligations payable from allocated property taxes
- Section 6-1.1-15-2 - [Repealed]
- Section 6-1.1-15-2.1 - [Repealed]
- Section 6-1.1-15-2.5 - Agreed waiver of a determination by the county board; direct submission to the Indiana board; stipulation of assessed value as determined by an independent appraisal
- Section 6-1.1-15-3 - Review by Indiana board; initiation by petition of taxpayer or county assessor; petition deadline and form; appraisal not required; decision; denial of refund claim
- Section 6-1.1-15-4 - Indiana board appeal procedures; determination
- Section 6-1.1-15-5 - Rehearing; judicial review; procedure
- Section 6-1.1-15-6 - Record for judicial review
- Section 6-1.1-15-7 - [Repealed]
- Section 6-1.1-15-8 - Remand by tax court; further proceedings by Indiana board; referral; petition for order to show cause
- Section 6-1.1-15-9 - Appeal of determination after further proceedings
- Section 6-1.1-15-10 - Pending review; effect on tax payment; posting of bond; separate assessed value record
- Section 6-1.1-15-10.5 - Authorization to establish a property tax assessment appeals fund; transfers to the fund; uses; money transferred to the fund is disregarded in determining a taxing unit's property tax levy
- Section 6-1.1-15-10.7 - Reimbursement of county assessor for defending certain appeals; adoption of ordinance
- Section 6-1.1-15-11 - [Repealed]
- Section 6-1.1-15-12 - [Repealed]
- Section 6-1.1-15-12.1 - Correction of certain errors by county auditor; notification to taxpayer; challenge of county auditor's actions
- Section 6-1.1-15-12.5 - Correction of error on township assessor's initiative
- Section 6-1.1-15-13 - [Repealed]
- Section 6-1.1-15-14 - [Repealed]
- Section 6-1.1-15-15 - Class action suits
- Section 6-1.1-15-16 - Evidence to be considered by county board and Indiana board of tax review
- Section 6-1.1-15-17 - [Repealed]
- Section 6-1.1-15-17.1 - [Repealed]
- Section 6-1.1-15-17.2 - [Repealed]
- Section 6-1.1-15-17.3 - Restrictions on serving as a tax representative; representation by a relative or an assessor-appraiser; power of attorney form
- Section 6-1.1-15-17.4 - Certain rule void to extent it establishes shelter allowance for residence
- Section 6-1.1-15-18 - [Repealed]
- Section 6-1.1-15-19 - Duty of a county assessor to send quarterly notices to the fiscal officers of a taxing unit concerning notices for review filed and status of taxpayer's appeal
- Section 6-1.1-15-20 - Assessment by an assessing official or county board presumed to be true tax value; five percent increase; Indiana board