Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 50. DEPARTMENT OF LOCAL GOVERNMENT FINANCE |
Article 50IAC4.2. ASSESSMENT OF TANGIBLE PERSONAL PROPERTY |
Rule 50IAC4.2-3.1. Review Process and Appeal Procedures |
Section 50IAC4.2-3.1-10. Appeal of assessments
Latest version.
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If the taxpayer does not agree with the assessment made by an assessing official, an appeal may be made as follows:
(1) The taxpayer may appeal an assessment made by a township assessor, if any, or a county assessor to the county property tax assessment board of appeals by filing an appeal with the county assessor in the county where the property was assessed pursuant to IC 6-1.1-15-1(b).
(2) A taxpayer or county assessor who disagrees with the assessment determined by the county property tax assessment board of appeals may petition for review of that determination.
(3) Appeal to the Indiana tax court under IC 6-1.1-15-5.
(Department of Local Government Finance, 50 IAC 4.2-3.1-10; filed Feb 26, 2010, 2:43 p.m.: 20100324-IR-050090576FRA)