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Enrolled House Bill (H)

DIGEST

Property tax appeals. Requires a county or township official who receives a written appeal notice from a taxpayer to forward the notice to the county auditor, if the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor. Provides that the county auditor is a party before the county property tax assessment board of appeals and for any appeal of the board's decision in an appeal related to a matter that is in the discretion of the county auditor. Specifies the notice that the Indiana board of tax review (Indiana board) must file with Property tax appeals. Requires a county or township official who receives a written appeal notice from a taxpayer to forward the notice to the county auditor, if the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor. Provides that the county auditor is a party before the county property tax assessment board of appeals and for any appeal of the board's decision in an appeal related to a matter that is in the discretion of the county auditor. Specifies the notice that the Indiana board of tax review (Indiana board) must file with the tax court regarding the preparation of a certified record of the proceedings related to a petition for which judicial review has been sought. Repeals a statute requiring the Indiana board to recommend that parties settle or mediate any case pending before the board if certain conditions are met. Provides that certain burden shifting requirements do not apply if the assessment that is the subject of the review or appeal is based on substantial renovations or new improvements. Provides that "small claim" means an appeal where the parties have elected to proceed under the Indiana board's small claims rules. (Current law defines the term as an appeal of a final determination of assessed valuation that does not exceed $1,000,000.) Provides that a party must be able to elect out of the small claims rules. ... View more