Indiana Administrative Code
Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE
Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY
Rule 3.1 - Review Process and Appeal Procedures
Section 3.1-7 - Direct review of assessment by county property tax assessment board of appeals
Current through September 18, 2024
Authority: IC 6-1.1-31-1
Affected: IC 6-1.1-13-1; IC 6-1.1-13-3; IC 6-1.1-16
Sec. 7.
(a) The county property tax assessment board of appeals or the county assessor may review, at its own discretion, any assessment of any taxpayer within the county as described in IC 6-1.1-13-3.
(b) The county property tax assessment board of appeals may contract with a private vendor to assist in the review.
(c) The county property tax assessment board of appeals shall give the proper notice as described in IC 6-1.1-13-1.
(d) After the property tax assessment board of appeals has completed the review of the taxpayer's assessment, it shall notify the taxpayer by mail of the assessment on Form 115.
(e) When conducting a review of a taxpayer's personal property tax return, a county assessor or a county property tax assessment board of appeals must make a change in the assessed value, including the final determination by the board of an assessment changed by a township assessor, if any, or the county assessor, and give the notice of the change on or before the later of:
If the taxpayer fails to file a return, a notice of assessment must be given within the ten (10) year period after the date on which the return should have been filed. If a fraudulent return has been filed, there is no limitation of time within which it may act. If the taxpayer fails to file a personal property return that substantially complies with the provisions of this article, the assessment may be increased if notice is given within three (3) years after the date the return is filed. These time limitations apply to the review function of the property tax assessment board of appeals, but not the appeal function under IC 6-1.1-15.
