Indiana Code 6-1.1-8.7-8. Appeal of industrial facility assessment to the Indiana board; appeal procedure; deadline for determination
(b) The county assessor of a qualifying county may not expend public money appealing an assessment under this section unless the following requirements are met before a petition for review is submitted to the Indiana board:
Terms Used In Indiana Code 6-1.1-8.7-8
- 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.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- department: refers to the department of local government finance. See Indiana Code 6-1.1-8.7-1
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- 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.
- 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
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) The county fiscal body adopts a resolution approving the county assessor’s proposed expenditure to carry out the appeal.
(3) The total amount of the proposed expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.
(c) Except as otherwise provided in subsections (d) and (e), an appeal under this section shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment made under this chapter that is not appealed under this section is a final unappealable order of the department.
(d) With respect to an appeal filed by a county assessor under this section the following apply:
(1) In the petition for review to the Indiana board, the county assessor shall state what the county assessor contends the assessed value of the industrial facility should be and provide substantial evidence in support of that contention. Failure to comply with this requirement results in dismissal of the county assessor’s petition for review, and no further appeal of the assessment by the county assessor may be taken.
(2) Not later than thirty (30) days after the county assessor files a petition for review in compliance with subdivision (1), the Indiana board shall hold a hearing at which the county assessor must establish a reasonable likelihood of success on any contentions made in the petition for review including, without limitation, the contention required under subdivision (1) regarding the assessed value of the real estate. The industrial company whose industrial facility is the subject of the county assessor’s petition for review and the department have the right to appear at this hearing and to present testimony, to cross-examine witnesses, and to present evidence regarding the county assessor’s contentions.
(3) Not later than thirty (30) days after the hearing held under subdivision (2), the Indiana board shall issue a determination whether the county assessor has established a reasonable likelihood of success on the contentions in the petition for review. If the Indiana board determines that the county assessor has not established a reasonable likelihood of success on the contentions in the petition for review, the county assessor’s petition for review shall be dismissed, and no further appeal of the assessment by the county assessor may be taken. If the Indiana board determines that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review, the Indiana board’s determination does not create the presumption that the county assessor’s contentions are valid. A determination by the Indiana board that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review may be appealed to the Indiana tax court as an interlocutory appeal. A party may petition for review by the Indiana supreme court of the Indiana tax court’s ruling regarding an interlocutory appeal brought under this subdivision.
(4) The Indiana board shall not hold a hearing on the appeal under IC 6-1.1-15-4 and the county assessor shall not be permitted to conduct discovery under the Indiana board’s administrative rules until a determination has been issued under subdivision (3) and:
(A) any interlocutory appeal under subdivision (3) has been ruled on by the Indiana tax court; or
(B) the Indiana supreme court has either rejected a petition for review concerning the Indiana tax court’s ruling on the interlocutory appeal or issued a decision regarding the Indiana tax court’s ruling on the interlocutory appeal.
(e) On any appeal that has not been dismissed, the Indiana board shall issue an order within one (1) year after:
(1) the taxpayer filed its petition for review;
(2) the issuance of the Indiana board’s determination under subsection (d)(3) in the case of an appeal by the county assessor; or
(3) the Indiana tax court or the Indiana supreme court rules on a taxpayer’s interlocutory appeal under subsection (d)(3) in the case of an appeal by the county assessor;
whichever is latest.
As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.21; P.L.182-2009(ss), SEC.106.