Indiana Code 6-1.1-26-1.1. Filing of claim for refund; grounds for refund
(b) A claim for refund must be filed within the later of three (3) years after the tax is paid, or three (3) years after the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court, with respect to a particular tax year.
Terms Used In Indiana Code 6-1.1-26-1.1
- 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.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(1) a determination by the county board, board of tax review, department of local government finance, or a court, for the tax year and parcel on which the taxes were paid, and after such time as all rights of appeal have lapsed;
(2) proof of an error in the computation of interest, penalties, or delinquent taxes carried forward; or
(3) proof of an overpayment by the claimant.
(d) A taxpayer may not raise a claim under this section that must be raised under IC 6-1.1-15.
(e) A taxpayer is not entitled to a refund if the payment has been applied as a credit to later tax liabilities of the taxpayer for the property on which the tax was assessed.
As added by P.L.232-2017, SEC.27.