6-1.1-15-12.1. Correction of Certain Errors by County Auditor; Notification to Taxpayer; Challenge of County Auditor’s Actions
Sec. 12.1. (a) A county auditor shall correct errors in conformity with a determination of an appeal by the county board, the board of tax review, the department of local government finance, or a court, or in conformity with a settlement or a stipulation. (b) Upon discovery, a county auditor is authorized to correct errors […]
6-1.1-15-12.5. Correction of Error on Township Assessor’s Initiative
Sec. 12.5. (a) If a township assessor determines that the township assessor has made an error concerning: (1) the assessed valuation of property; (2) the name of a taxpayer; or (3) the description of property; in an assessment, the township assessor shall on the township assessor’s own initiative correct the error. However, the township assessor […]
6-1.1-15-13. Repealed
[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.232-2017, SEC.20.
6-1.1-15-14. Repealed
As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77; P.L.90-2002, SEC.142; P.L.219-2007, SEC.46; P.L.146-2008, SEC.142. Repealed by P.L.232-2017, SEC.21.
6-1.1-15-15. Class Action Suits
Sec. 15. A class action suit against an assessing official, a county auditor, or the department of local government finance may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC 6-1.1-26 before the certification of the […]
6-1.1-15-16. Evidence to Be Considered by County Board and Indiana Board of Tax Review
Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment of real property regardless of whether the evidence was submitted to the township […]
6-1.1-15-17. Repealed
As added by P.L.220-2011, SEC.125. Repealed by P.L.6-2012, SEC.42; P.L.6-2012, SEC.43.
6-1.1-15-17.1. Repealed
As added by P.L.249-2015, SEC.14. Repealed by P.L.174-2022, SEC.31.
6-1.1-15-17.2. Repealed
As added by P.L.6-2012, SEC.44. Amended by P.L.97-2014, SEC.2; P.L.121-2019, SEC.13. Repealed by P.L.174-2022, SEC.32.
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
Sec. 17.3. (a) As used in this section, “tax official” means: (1) a township assessor; (2) a county assessor; (3) a county auditor; (4) a county treasurer; (5) a member of a county board; or (6) any employee, contract employee, or independent contractor of an individual described in subdivisions (1) through (5). (b) Except as […]