Sec. 32. When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set aside the Indiana board’s final determination and direct the Indiana board to refer the matter to the department of local government finance with instructions to make another assessment if:

(1) the company shows that the department’s final assessment, the department’s apportionment and distribution of the final assessment, or the Indiana board’s final determination is clearly incorrect because the department or the Indiana board violated the law or committed fraud; or

Terms Used In Indiana Code 6-1.1-8-32

  • 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.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • property: includes both tangible and intangible property. See Indiana Code 6-1.1-8-2
  • public utility company: means a company which is subject to taxation under this chapter regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a limited liability company, a fiduciary, or any other entity. See Indiana Code 6-1.1-8-2
(2) the company shows that the department’s final assessment is not supported by substantial evidence.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.3; P.L.198-2001, SEC.26.

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