Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 18 - INDUSTRIAL FACILITY; REAL PROPERTY ASSESSMENT
Rule 4 - Reassessment of Industrial Company Real Property
Section 4-3 - Review procedure
Current through March 20, 2024
Authority: IC 6-1.1-8.7-9
Affected: IC 6-1.1-8.7-5; IC 6-1.1-30-13
Sec. 3.
(a) If the department chooses to assess the real property of an industrial company under section 1(b)(1) of this rule, the department may schedule an on-site inspection of the company's industrial facility. The department shall provide notice to the owner of the industrial company of the department's intention to enter and inspect the property for assessment purposes not less than thirty (30) days before making a physical inspection of the property.
(b) The department may request that the industrial company, the township assessor (if any), and the county assessor make available all information necessary or proper to determine the true tax value. If the industrial company, the township assessor (if any), or the county assessor fail or refuse to provide the information requested, the department may take necessary actions under IC 6-1.1-30-13.
