Indiana Code 6-1.1-15-8. Remand by tax court; further proceedings by Indiana board; referral; petition for order to show cause
(1) department of local government finance with respect to an appeal of a determination made by the department; or
Terms Used In Indiana Code 6-1.1-15-8
- Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- county board: means the county property tax assessment board of appeals. See Indiana Code 6-1.1-15-0.5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Remand: When an appellate court sends a case back to a lower court for further proceedings.
- taxpayer: means :
Indiana Code 6-1.1-15-0.8
to take action that is consistent with the court’s opinion. Upon remand, the Indiana board may take action only on those issues specified in the decision of the tax court.
(b) The department of local government finance or the county board shall take action on a case referred to it by the Indiana board under subsection (a) not later than ninety (90) days after the date the referral is made. The department of local government finance or the county board may petition the Indiana board at any time for an extension of the ninety (90) day period. An extension shall be granted upon a showing of reasonable cause.
(c) The taxpayer in a case remanded under subsection (a) may petition the tax court for an order requiring the department of local government finance or the county board to show cause why action has not been taken pursuant to the Indiana board’s referral under subsection (a) if:
(1) at least ninety (90) days have elapsed since the referral was made;
(2) the department of local government finance or the county board has not taken action on the issues specified in the tax court’s decision; and
(3) an appeal of the tax court’s decision has not been filed.
(d) If a case remanded under subsection (a) is appealed under section 5 of this chapter, the ninety (90) day period provided in subsection (b) is tolled until the appeal is concluded.
[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-1995, SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20; P.L.219-2007, SEC.42; P.L.232-2017, SEC.13; P.L.121-2019, SEC.9.