Indiana Code 36-6-6-14.5. Objection by taxpayers; department of local government finance hearing and action; appeal
(b) The county auditor shall immediately certify a copy of the petition, together with other data necessary to present the questions involved, to the department of local government finance. Upon receipt of the certified petition and other data, the department of local government finance shall fix a time for the hearing of the matter. The hearing shall be held not less than five (5) and not more than thirty (30) days after the receipt of the certified documents.
(c) The hearing may be held in the county where the petition arose or through electronic means.
(d) Notice of the hearing shall be given by the department of local government finance to the township and to the first ten (10) taxpayer petitioners listed on the petition by letter. The letter shall be sent to the first ten (10) taxpayer petitioners at the taxpayer’s usual place of residence at least five (5) days before the date of the hearing.
(e) A:
(1) taxpayer who signed a petition filed under subsection (a); or
(2) township against which a petition under subsection (a) is filed;
may petition for judicial review of the final determination of the department of local government finance under subsection (a). The petition must be filed in the tax court not more than forty-five (45) days after the date of the department’s final determination.
As added by P.L.41-1993, SEC.49. Amended by P.L.90-2002, SEC.472; P.L.256-2003, SEC.37; P.L.38-2021, SEC.85.