Indiana Code 6-4.1-7-5. Non-resident decedent’s property; appeal of department determination; procedures
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Sec. 5. (a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue with respect to property interests transferred by a non-resident decedent may appeal the department’s decision to:
(2) the probate court of any county in which any of the decedent’s property was located at the time of his death, if no administration of the decedent’s estate is pending in Indiana.
(1) the probate court of the county, if any, in which administration of the decedent’s estate is pending; or
Terms Used In Indiana Code 6-4.1-7-5
- 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.
- Appraisal: A determination of property value.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Decedent: A deceased person.
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Probate: Proving a will
- Property: includes personal and real property. See Indiana Code 1-1-4-5
(b) To initiate the appeal, the person must:
(1) file a complaint within ninety (90) days after the date that the department mails the notice required by IC 6-4.1-5-16; and
(2) pay, or give security to pay, the court cost resulting from the appeal and the inheritance tax to be fixed by the court.
(c) When an appeal is initiated under this section, the court may decide all questions concerning the fair market value of property interests transferred by the decedent or concerning the inheritance tax due as a result of the decedent’s death.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.19.