Indiana Code 6-1.1-8.7-3. Petitions for reassessment of industrial facilities
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Sec. 3. (a) Two hundred fifty (250) or more owners of real property in a township may petition the department to assess the real property of an industrial facility in the township.
(c) Before January 1 of any year, the county assessor of the county in which an industrial facility is located may petition the department to assess the real property of the industrial facility for the assessment date in the following year.
(b) An industrial company may at any time petition the department to assess the real property of an industrial facility owned or used by the company.
Terms Used In Indiana Code 6-1.1-8.7-3
- department: refers to the department of local government finance. See Indiana Code 6-1.1-8.7-1
- industrial company: means an owner or user of industrial property; and
Indiana Code 6-1.1-8.7-1
- industrial facility: means a company's real property that:
Indiana Code 6-1.1-8.7-2
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- real property: include lands, tenements, and hereditaments. See Indiana Code 1-1-4-5
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.18; P.L.113-2010, SEC.21; P.L.112-2012, SEC.24.